Subheading 400931 of the Combined Nomenclature covers tubes, pipes and hoses of vulcanised soft rubber that are reinforced with textile materials only and are not fitted with any couplings or accessories. Textile reinforcement means that the hose wall incorporates at least one layer of braid, yarn, cord or woven fabric of natural fibre (cotton, linen, jute), synthetic fibre (polyester, polyamide, viscose) or high-tenacity fibre (aramid, e.g. Kevlar or Twaron). Only this type of reinforcement is admissible under subheading 400931 – the presence of any metallic or plastics layer alongside the textile layer directs the product to the subheadings for hoses with other or combined reinforcement. Textile reinforcement gives hoses higher pressure resistance and mechanical strength than unreinforced hoses, while retaining flexibility and low weight. Typical applications of subheading 400931 include: industrial compressed-air hoses for machinery and pneumatic tools; water hoses for moderate-pressure delivery; garden and agricultural irrigation hoses; chemical liquid transfer hoses resistant to rubber degradation; low- and medium-pressure steam hoses; food-grade liquid transfer hoses; and gas hoses for acetylene and propane where the reinforcement is exclusively textile. The GIRs, the Notes to Chapter 40 and the HS Explanatory Notes are applied to determine the correct scope of this subheading.

Importation of textile-reinforced rubber hoses without fittings (400931) into the EU is governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer or authorised customs representative must lodge a customs declaration in the AIS/IMPORT system, specifying the 10-digit TARIC code, customs value and country of origin. The commercial invoice should include a detailed technical description: rubber compound for the inner liner and outer cover (e.g. EPDM, NBR, SBR, NR), the material and type of textile reinforcement (e.g. one polyester braid layer, two polyamide yarn plies, aramid braid), dimensions (nominal internal diameter DN, external diameter, length or weight), working pressure and proof pressure, and the applicable manufacturing standard (e.g. EN ISO 1307 for rubber and plastics hoses for general industrial applications; EN ISO 2398 for compressed-air hoses; EN ISO 1825 for rubber hoses for acetylene and oxygen in welding; EN ISO 6134 for steam hoses; EN 13765 for thermoplastic multi-spiral hoses for chemical service). Hoses for steam and technical gases may be subject to Directive 2014/68/EU (PED) and may require CE marking and a declaration of conformity. All rubber articles are subject to REACH (Regulation (EC) No 1907/2006); hoses for food-contact applications must also comply with Regulation (EC) No 1935/2004. To benefit from preferential tariff rates under EU FTAs, a valid proof of origin is required. The importer should obtain a product certificate confirming conformity with the applicable EN/ISO standard, a technical data sheet and a REACH compliance declaration.

Correct classification under 400931 requires careful distinction from several adjacent subheadings. Subheading 400932 covers hoses of identical construction – textile-only reinforcement – but fitted with couplings or accessories permanently attached at the time of importation. The decisive factor is the condition of the product at customs declaration: if fittings are permanently mounted on the hose, the correct subheading is 400932. Metal-reinforced hoses without fittings are classified under 400921; hoses reinforced solely with plastics materials without fittings under 400941. Where the reinforcement is combined (e.g. a polyester fabric layer and a steel wire layer), the correct subheading is 400951 (without fittings). Unreinforced hoses without fittings fall under 400911. Rigid or flexible plastic pipes (PVC, polyethylene, polypropylene) belong to Chapter 39 and should not be confused with rubber hoses – the decisive test is material identification by FTIR or Raman spectroscopy, which reliably distinguishes vulcanised rubber from plastics. A critical criterion for 400931 is that the reinforcement is exclusively textile: even a single metallic spiral disqualifies the product from this subheading. The importer should obtain a cross-sectional technical diagram of all construction layers from the supplier. Where doubts arise about the classification, applying for a BTI decision is recommended – a BTI is binding for three years throughout the EU. The EBTI database of the European Commission allows prior BTI decisions on comparable goods to be searched.