Subheading 400942 of the Combined Nomenclature covers tubes, pipes and hoses of vulcanised soft rubber whose wall incorporates reinforcement made from a material other than metal and other than textile fibre – identical to the reinforcement described under 400941 – and which are fitted with couplings, connectors, valves or other accessories permanently attached to the hose at the time of importation. The product must satisfy both conditions simultaneously: reinforcement from a material other than metal and textiles (for example a PVC spiral, polypropylene or polyethylene cord or mesh embedded in the rubber wall) and the presence of at least one permanently mounted accessory. Fittings within the meaning of this subheading include all elements used to connect the hose to an installation or device: threaded couplings, bayonet connectors, push-in fittings, swaged ends, clamp connectors and integrated end-mounted valves. Accessories may be made of metal (stainless steel, brass, aluminium), plastics or rubber. Ready-to-connect hose assemblies fitted with couplings for domestic appliances (washing machines, dishwashers, garden use) or for industrial applications (pneumatics, chemical handling, construction) are the typical products of this subheading. Subheading 400942 is complementary to 400941: the sole criterion distinguishing the two subheadings is the presence or absence of permanently attached fittings at the time of customs declaration. Classification is performed in accordance with GIRs 1 and 6 and the Notes to Chapter 40; for composite sets GIR 3(b) is also relevant.

Importation of finished rubber hose assemblies reinforced with other materials and fitted with fittings (400942) into the EU is governed by the Union Customs Code (Regulation (EU) No 952/2013). The customs declaration in AIS/IMPORT must state the correct 10-digit TARIC code, customs value covering the hose and all attached fittings, and country of origin. The commercial invoice must provide a comprehensive technical description: rubber type (inner tube and outer cover), reinforcement material and form (e.g. PVC spiral, plastic cord), hose dimensions (inner and outer diameter, length), working and nominal pressure, fitting description (material, thread standard or connector norm, attachment method), and end use (water, compressed air, food liquids, industrial chemicals). Confirmation that the reinforcement is plastic-based (not metallic, not textile) is essential to distinguish the product from 400922 (metal reinforcement) or 400932 (textile reinforcement). To claim preferential tariff rates under EU FTAs (CETA, EU-Japan EPA, EU-Korea FTA, GSP/GSP+), a valid proof of origin is required: EUR.1 certificate, statement on invoice or REX registration. All rubber articles are subject to REACH Regulation (EC) No 1907/2006. Metal fittings of steel or brass may be subject to additional requirements where the assembly is used in pressure systems covered by the Pressure Equipment Directive 2014/68/EU. Hose assemblies intended for food or drinking-water contact must comply with Regulation (EC) No 1935/2004 and applicable European standards; the importer must obtain a compliance declaration from the manufacturer before placing the product on the EU market.

The boundary between 400941 and 400942 rests solely on whether fittings are permanently attached: an identical hose without fittings is 400941; the same hose with permanently mounted couplings is 400942. Fittings packed loose in the same box but physically detached from the hose are not accessories in the sense of this subheading and may require separate classification depending on their material (Chapter 39 for plastics, Chapter 73 for metal). Subheading 400922 covers hoses reinforced exclusively with metal and fitted with fittings; 400932 covers hoses reinforced exclusively with textiles and fitted with fittings; 400959 covers hoses with multi-material reinforcement and fittings. The most common classification error is misidentifying the reinforcement type: aramid-cord reinforcement (textile) leads to 400932, not 400942, while steel-spiral reinforcement leads to 400922. Another error is declaring an assembly under the unfitted hose code (400941) when fittings are permanently attached. The customs value of the assembly must include the value of both the hose and all attached fittings. For complex sets with multiple accessories (spray gun, flow regulator, pressure gauge), analysis under GIR 3(b) for sets may be required. Where classification doubt exists, a Binding Tariff Information (BTI) application is recommended; a BTI is legally binding for three years throughout the EU. The EBTI database of the European Commission allows prior BTI decisions on comparable hose assemblies to be searched.