Tariff classification of flexible shower hose as base metal tubing upheld; it was not treated as a tap part.

Chrome-plated flexible shower hose was treated as flexible tubing of base metal for tariff purposes, because Heading 83.07 was read to cover flexible tubing of all types where the goods are flexible and made of base metal. The attempted distinction between a hose and a tube was rejected, and the hose was also not accepted as a part of taps or shower fittings since it was a complete article by itself and a tap could function without it. The classification under Heading 83.07 was therefore upheld.

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Issues: Whether the imported chrome-plated flexible shower hose was classifiable under Heading 83.07 as flexible tubing of base metal, or under Heading 8481.90 as a part of taps/shower fittings.

Analysis: Heading 83.07 was held to cover flexible tubing of all types so long as the goods are flexible and of base metal. The imported hose was treated as a kind of tube, and the distinction sought between a hose and a tube was not accepted for tariff purposes. The claim that the hose was a part of a tap was also rejected, since a tap could function without the hose and the hose was a complete article by itself. On that basis, the classification adopted by the lower authority was found to be correct.

Conclusion: The goods were held classifiable under Heading 83.07 and not under Heading 8481.90, and the appeal was dismissed.

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