Chapter 40 covers rubber and articles thereof, including raw materials such as natural rubber, synthetic rubber, and vulcanized rubber, as well as various semi-finished and finished products. This chapter distinguishes between unvulcanized rubber (such as raw rubber and unvulcanized rubber compounds) and vulcanized rubber (such as tires, rubber hoses, and rubber belts), and also includes hard rubber articles. The classification of vulcanized rubber products requires consideration of their use, structure, and material, and they are a common commodity category in international trade. Heading 4009 specifically covers tubes, pipes, and hoses of vulcanized rubber, whether or not fitted with fittings (such as couplings or flanges). This heading includes all types of rubber hoses used for conveying gases, liquids, semi-solids, or solid particles, but excludes hard rubber pipes (classified under 4017) and composite hoses with textile reinforcement layers (if the textile material constitutes the essential character, they are classified under Chapter 59). Code 400921 is a six-digit subheading: the first two digits 40 represent Chapter 40 (rubber and articles thereof); digits 3-4, 09, represent heading 4009 (tubes, pipes, and hoses of vulcanized rubber); digits 5-6, 21, represent subheading 400921, specifically 'rubber hoses of vulcanized rubber reinforced or otherwise combined with metal'. Here, 'reinforced' means the hose wall contains reinforcing materials such as metal wire or fibers, but the metal only serves a reinforcing function and does not constitute the main structure. This commodity is a reinforced vulcanized rubber hose. Because it contains reinforcing materials (such as metal wire or fibers) and the main body is vulcanized rubber, it is classified under 400921. If the hose is not reinforced and not combined with metal, it should be classified under 400931 (non-reinforced vulcanized rubber hoses); if the hose is fitted with fittings but not reinforced, it is still classified under 4009, but under a different subheading. The difference from plastic pipes (3917) lies in the material being vulcanized rubber.

Product Name: The standard name of the declared commodity should be accurately described as 'reinforced vulcanized rubber hose', avoiding colloquial names or brand names. Material: Indicate the type of rubber (such as natural rubber, styrene-butadiene rubber, nitrile rubber, etc.) and the reinforcing material (such as steel wire, polyester fiber). Structure: Describe the structure of the hose, such as inner rubber layer, reinforcement layer, outer rubber layer, and the braiding or winding method of the reinforcement layer. Whether Fitted with Fittings: State whether both ends of the hose are fitted with couplings, flanges, or other fittings, and the material and connection method of the fittings. Use: Indicate the specific use of the hose, such as conveying hydraulic oil, water, gas, etc., and the working pressure range. Specifications and Dimensions: Declare inner diameter, outer diameter, wall thickness, length, and other dimensional parameters, as well as pressure rating. Brand and Model: Fill in the brand (if no brand, write 'none') and model for identification and statistics. Product Name: Reinforced vulcanized rubber hose; Material: Nitrile rubber, reinforcement layer is steel wire braided; Structure: inner rubber layer, steel wire reinforcement layer, outer rubber layer; Whether fitted with fittings: both ends fitted with carbon steel couplings; Use: used for conveying hydraulic oil in hydraulic systems of construction machinery; Specifications and Dimensions: inner diameter 10mm, outer diameter 20mm, length 2m, working pressure 35MPa; Brand: XYZ; Model: H-100. Failing to distinguish between vulcanized rubber and unvulcanized rubber, mistakenly classifying unvulcanized rubber hoses under 4009. When the reinforcing material is textile fiber, if the textile material constitutes the essential character, it may be classified under Chapter 59. If the value proportion of fittings on a hose is high, it may affect classification and needs to be judged based on the essential character. Hard rubber pipes should be classified under 4017, not 4009.

The core basis for classification is: 1. The material is vulcanized rubber; 2. The structure contains reinforcing materials (such as metal wire or fibers) or is combined with metal; 3. The use is for conveying fluids. According to the Import and Export Tariff, heading 4009 covers tubes, pipes, and hoses of vulcanized rubber, and subheading 400921 specifically refers to hoses reinforced or combined with metal. If the hose is not reinforced and not combined with metal, it is classified under 400931. If the hose is fitted with fittings, it is still classified under 4009, but attention must be paid to whether the fittings change the essential character. 400931 Non-reinforced vulcanized rubber hoses: 400931 is for vulcanized rubber hoses not reinforced or combined with metal, while 400921 is for hoses reinforced or combined with metal. The core difference lies in whether they contain a reinforcement layer or metal combination. 391739 Other plastic pipes: 391739 is for plastic pipes, with the material being plastic rather than vulcanized rubber. If the main body of the hose is plastic, even if it contains reinforcing materials, it should be classified under 3917. 590900 Textile tubular articles: 590900 is for tubular articles of textile materials. If the textile reinforcement layer in the hose constitutes the essential character and the rubber only serves as a coating, it may be classified under 5909. 401700 Hard rubber articles: 401700 is for hard rubber (such as hard rubber pipes), while 400921 is for hoses of soft vulcanized rubber. The distinction between hard rubber and soft rubber lies in whether it has been vulcanized and has rigidity. Confirm the material is vulcanized rubber, not unvulcanized or thermoplastic elastomer. Confirm it contains a reinforcement layer or is combined with metal, and the reinforcement layer does not constitute the essential character. Confirm it is not fitted with fittings, or the fittings do not affect classification based on essential character. Confirm the use is for conveying fluids, not other uses (such as sheathing). Confirm it is not a hard rubber article or a textile material pipe.

How to check the import tax rate for 400921? The latest tax rate can be checked through the official website of the General Administration of Customs of China or the 'Single Window'. Tax rates may change due to trade agreements, country of origin, and other factors. It is recommended to rely on the customs system feedback at the time of declaration. You may also consult a professional customs broker. How to distinguish between reinforced vulcanized rubber hoses and non-reinforced hoses for classification? The key is whether the hose contains a reinforcement layer (such as steel wire or fiber) or is combined with metal. If it does, it is classified under 400921; if not, under 400931. The reinforcement layer is usually braided or wound within the hose wall. Does a hose fitted with metal couplings affect classification? A hose fitted with metal couplings is still classified under 4009, but the fittings must be declared. If the value proportion of the fittings is high or they constitute the essential character, classification may need to be based on the fittings, but usually the main body of the hose is still rubber, so it is classified under 400921. Should a textile-reinforced rubber hose be classified under 400921 or 5909? If the textile material is only used as a reinforcement layer and rubber constitutes the essential character, it is classified under 400921. If the textile material constitutes the essential character and rubber only serves as a coating, it is classified under 5909. Judgment should be based on the cross-section and material proportions. What is the difference between 400921 and 400922? 400922 is for reinforced vulcanized rubber hoses fitted with fittings, while 400921 is for reinforced hoses not fitted with fittings. If both ends of the hose are fitted with fixed couplings, it should be classified under 400922. How to describe the reinforcing material when declaring? The type of reinforcing material (such as steel wire, polyester, aramid) and its form (braided, wound, fabric-inserted) should be specified. For example, 'steel wire braided reinforcement' or 'fiber wound reinforcement'. Are there special classification requirements for hoses used in automotive brake systems? Automotive brake hoses are usually made of reinforced vulcanized rubber and are classified under 400921. However, if they are fitted with metal couplings and constitute a complete brake hose assembly, they may be classified under 8708. This depends on whether they are imported separately as parts. How to determine whether a hose is made of vulcanized rubber? Vulcanized rubber has undergone cross-linking treatment and has elasticity and heat resistance. It can be judged by appearance, feel, and technical parameters. If it is a thermoplastic elastomer, it is classified under Chapter 39. Material certificates can be provided at the time of declaration.