Subheading 400941 of the Combined Nomenclature covers tubes, pipes and hoses of vulcanised soft rubber whose wall incorporates at least one layer of reinforcement made from a material other than metal and other than textile fibre. In practice this primarily means reinforcement from plastics – for example a helical or straight insert of PVC, polypropylene or polyethylene embedded in the hose wall – but also reinforcement made of rubber of different composition, plastic cord (not classified as textile) or plastic mesh. The decisive classification condition is that no fittings, couplings, valves or other accessories are permanently attached to the hose at the time of importation. The reinforcement must be neither metallic (which would lead to subheading 400921) nor exclusively textile (which would lead to 400931). Where the reinforcement combines different materials – for example a plastic insert together with a layer of textile braid – the product may instead fall under 400951 or 400959 as a hose with multi-material reinforcement; in each case the full wall construction must be documented in the manufacturer's technical data sheet. Typical applications of 400941 products include: spiral garden and irrigation hoses (with PVC spiral), industrial and domestic vacuum cleaner hoses, kink-resistant compressed-air hoses, submersible-pump delivery hoses, and transfer hoses for aggressive fluids where plastic reinforcement provides chemical resistance combined with rubber flexibility. Classification follows GIRs 1 and 6 and the Notes to Chapter 40 CN.

Importation of rubber hoses reinforced with other materials without fittings (400941) into the EU customs territory is governed by the Union Customs Code (Regulation (EU) No 952/2013). The importer or their authorised customs representative must lodge a customs declaration in the AIS/IMPORT system, specifying the correct 10-digit TARIC code, customs value determined in accordance with Articles 70–74 UCC, and country of origin. The commercial invoice must contain a detailed technical description of the hose: type of rubber for the inner tube and outer cover (e.g. NBR, EPDM, CR), description of the reinforcement (material: plastic – PVC, PP, PE; form: spiral, cord, mesh; number of layers), dimensions (internal diameter, external diameter and length), working pressure and test pressure, service temperature range and intended application. Confirmation that the reinforcement contains no metallic or textile layer is essential for correct tariff classification and should be included in the manufacturer's technical data sheet provided with the import documentation. To claim preferential tariff rates under EU free trade agreements (CETA, EU-Japan EPA, EU-Korea FTA, GSP/GSP+), the importer must present a valid proof of origin: EUR.1 movement certificate, statement on invoice or REX exporter number. All rubber articles are subject to REACH Regulation (EC) No 1907/2006: the importer must obtain a REACH declaration from the supplier confirming no SVHCs above the 0.1% by weight threshold and no substances subject to restrictions in Annex XVII (including PAHs, phthalates). Hoses with plastic reinforcement intended for contact with food or drinking water must additionally comply with Regulation (EC) No 1935/2004 and applicable European standards.

Correct classification under 400941 requires careful distinction from the adjacent subheadings that form the structure of heading 4009. Subheading 400942 covers hoses of identical construction – reinforced with other materials – but fitted with couplings or accessories permanently attached at the time of importation; the sole distinguishing criterion is therefore the presence of fittings. Metal-reinforced hoses without fittings are classified under 400921; with fittings under 400922. Hoses reinforced exclusively with textile materials (yarn, woven fabric, textile cord) without fittings fall under 400931; with fittings under 400932. Subheadings 400951 and 400959 cover hoses with multi-material reinforcement (e.g. metal and textiles combined). Subheading 400911 (no reinforcement, no fittings) covers hoses whose wall is a homogeneous rubber structure with no inserts or reinforcing layers of any kind. Spiral PVC-reinforced hoses are the most frequently classified product under 400941, but the importer must demonstrate that the PVC spiral is a structural element of the hose wall, not a purely external sleeve or guide. Classification of multi-layer hoses with several types of reinforcement material requires analysis of the cross-section and is frequently the subject of BTI decisions. A Binding Tariff Information (BTI) decision provides legal certainty for 3 years throughout the EU and is available free of charge to importers. The European Commission EBTI database allows prior BTI decisions on comparable rubber hoses to be searched.