Section 07 Plastics and articles thereof; rubber and articles thereof 39 Plastics and articles thereof 39 17 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics 39 17 31 - - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa Commodity Code Description 39 17 31 00 - - Flexible tubes, pipes and hoses, having a minimum burst pressure of 27.6 MPa