This heading covers hosepiping, e.g., fire hose and similar tubing of textile material of a kind used for the passage of fluids. It is usually made of heavy, closely woven fabric of cotton, linen, hemp or man-made fibres, woven or sewn in tubular form, and may or may not be coated or impregnated with oil, tar or chemical preparations.
Textile tubing is also classified here if coated on the inside with rubber or plastics, armoured with metal (e.g., with a spiral of metal wire) or fitted with non-textile accessories such as fittings for joining one section to another, nozzles, etc. Tubes, pipes and hoses of vulcanised rubber reinforced internally with textile material or covered with an external sheath of thin fabric are to be classified in heading 40.09.
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