4009 12Select TARIC subcode
With fittings
Available TARIC subcodes: 2
Scope and classification criteria of subheading 400912
Subheading 400912 of the Combined Nomenclature covers tubes, pipes and hoses of vulcanised soft rubber that are not reinforced with any material but are fitted with couplings, connectors, valves or other accessories permanently attached at the time of importation. The product must satisfy both conditions simultaneously: no reinforcing layer in the hose wall (homogeneous rubber construction) and the presence of at least one fitting or accessory on the hose or at its end. Fittings within the meaning of this subheading include any connecting elements used to join the hose to an installation, appliance or pipework: threaded, socket or push-in couplings, clamps, end caps and integrated valves. Fittings may be made of metal, plastics or rubber. Typical products of subheading 400912 include: ready-made hose assemblies for domestic appliances (washing machines, dishwashers, water filters), sanitary and plumbing hose sets, aquarium hoses with connectors, low-pressure compressed-air hoses for pneumatic tools and laboratory hoses fitted with standard couplings. The GIRs – in particular rules 1, 6, and rule 3(b) where the assembly constitutes a composite article – apply when assessing whether the fittings are sufficiently integral to the article to affect the classification.
Import procedures, customs documentation and compliance requirements
Importation of unreinforced rubber hose assemblies with fittings (400912) 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 with the correct 10-digit TARIC code, the customs value (encompassing the value of the hose and all attached fittings) and the country of origin. The commercial invoice should contain a full technical description: rubber type, internal and external diameter, length, confirmation that the hose wall has no reinforcement, and a description of the fittings (material, type, thread standard or connection type, method of attachment). Where fittings are made of metal or plastics, the value of all components must be included in the customs value of the assembly, as it is a composite article declared under a single CN code. To benefit from preferential tariff rates under EU FTAs (CETA, EU-Japan EPA, GSP), a valid proof of origin is required: a EUR.1 movement certificate, an invoice statement or REX registration. Rubber components are subject to REACH (Regulation (EC) No 1907/2006), and where assemblies are intended for food or drinking water contact, Regulation (EC) No 1935/2004 also applies. Metal fittings made of stainless steel may be subject to additional material standards and, depending on the pressure rating and intended application, potentially to Directive 2014/68/EU on pressure equipment. The importer should verify whether the complete hose assembly is subject to any product-safety legislation applicable to the intended end use.
Classification boundary with 400911 and other subheadings of heading 4009
The boundary between 400911 and 400912 runs solely along the criterion of permanently fitted couplings or accessories: an identical unreinforced rubber hose without any fittings is 400911; the same hose with permanently attached fittings is 400912. The key question is whether the accessories are permanently fixed to the hose at the time of customs declaration, or whether they are merely packed together with the hose as separate items. Fittings supplied loose in the same package but not physically attached to the hose may be classified separately (as pipe fittings in Chapter 73 or 39, depending on material), which would result in the hose itself being classified under 400911. Where a sales set includes a hose assembly (400912) and spare fittings, the value determines whether the whole set is classified together or separately. Metal-reinforced hoses with fittings are classified under 400922; textile-reinforced hoses with fittings under 400932 or 400942. Complete hose assemblies incorporating additional accessories such as spray guns, nozzles or connectors may require analysis under GIR 3(b) or 3(c) to determine the essential character of the set. Where doubts arise, applying for a Binding Tariff Information (BTI) decision is recommended to obtain legal certainty for three years across the EU.
Frequently asked questions
Is a hose assembly with a rubber hose and stainless steel fittings classified as 400912?
Yes, provided the hose is made of vulcanised soft rubber, the wall contains no reinforcement, and the fittings are permanently attached at the time of importation. In that case the complete assembly is classified as a composite article under subheading 400912 in accordance with GIR 3(b). The customs value must include the value of the entire assembly including fittings. If the fittings are packed loose and not attached to the hose, they may need to be classified separately depending on their material, which could result in the hose being classified under 400911.
How is a permanent attachment of a fitting distinguished from loose packing in the same box?
A permanent attachment means that the fitting is crimped, screwed, bonded or otherwise inseparably joined to the end of the hose in such a way that separation would require tools or would damage the hose or fitting. Components packed loose in the same carton or bag but physically unconnected to the hose are not fittings within the meaning of subheading 400912 and are separate articles. Product photographs, catalogue descriptions and technical drawings showing the fitting joint are reliable evidence of the nature of the connection and should be included in the import documentation to support the classification.
What information should appear on the import invoice for hose assemblies classified as 400912?
The invoice should state: rubber type (e.g. EPDM, NBR, SBR), internal and external diameter and length of the hose, confirmation that the wall has no reinforcement, a description of the fittings (material, type, thread standard or coupling specification, method of attachment), the intended end use (e.g. drinking water, food liquids, compressed air) and a REACH compliance statement. A precise product description on the invoice shortens customs clearance, reduces the risk of a classification challenge and enables customs authorities to verify compliance with REACH and food-contact regulations.