Heading 8307 : Flexible tubing of base metal, with or without fittings.
There are two main types of flexible metal tubing, differing according to the process of manufacture :(1) Flexible tubing composed of a shaped strip rolled spirally, with or without fastening of the edge. Tubing of this type may be rendered water or gas tight by packing with rubber, asbestos, textiles, etc. It is then suitable for use as watertight protection for electric cables or flexible transmission systems; vacuum cleaner tubing; conduits for compressed air, steam, gas, water, petrol, oil or other fluids in engines, machine-tools, pumps, transformers, hydraulic or pneumatic appliances, blast furnaces, etc. Similar tubing not rendered watertight is used as conduits for sand, grain, dust, shavings, etc., and also, in certain cases, for protecting electric cables, other flexible transmission piping, rubber tubing, etc. (2) Corrugated flexible tubing obtained, e.g., by deformation of a smooth-surfaced pipe. This tubing is by its nature water and air tight, and can be used without further processing for the purposes described in paragraph (1) above. In order to increase their resistance to pressure, both types of flexible tubing may be reinforced or equipped with one or more braided sleeves of wire or metal strip. These sleeves are sometimes protected by spiralled wire, and may also be covered with plastics, rubber or textile material. The heading also covers flexible tubing composed of tightly spiralled wire (e.g., as used as sheathing for "Bowden" cables or cycle brake cables). It does not cover similar products which are not used as tubes or pipes (e.g., extending curtain wire) (generally heading 73.26). Flexible tubing in short lengths for thermic or antivibratory uses (known as thermostatic bellows or expansion joints) remains in this heading. The heading also includes tubing fitted with sockets, joints, etc. This heading also excludes : (a) Rubber tubing incorporating or fitted with external metallic reinforcement (heading 40.09). (b) Flexible tubing made into the form of machinery or vehicle parts, etc., e.g., by assembly with other materials (Sections XVI and XVII).
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