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, with a burst pressure >=27.6mpa Commodity Code Description 39 17 31 00 Flexible tubes, pipes and hoses, with a burst pressure >=27.6mpa