… Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). …
Explanatory notes
… 40.09 ‑ Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or … joints, elbows, flanges), provided that they retain the essential character of piping or tubing. The heading also …