Classification of textile hose piping favors textile heading when woven tubing is lined with rubber rather than rubber hose heading. Woven tubular textile goods impregnated or coated with rubber that lack reinforcement by embedding or stratification are classifiable as textile hose piping rather than as vulcanised rubber hoses. The rubber lined or rubber coated nature of the tubing does not convert it into rubber hose where there is no embedding of textile plies in the rubber; textile tubing 'with or without lining' therefore falls under the textile hose provision and should be treated accordingly for tariff classification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of textile hose piping favors textile heading when woven tubing is lined with rubber rather than rubber hose heading.
Woven tubular textile goods impregnated or coated with rubber that lack reinforcement by embedding or stratification are classifiable as textile hose piping rather than as vulcanised rubber hoses. The rubber lined or rubber coated nature of the tubing does not convert it into rubber hose where there is no embedding of textile plies in the rubber; textile tubing "with or without lining" therefore falls under the textile hose provision and should be treated accordingly for tariff classification.
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