"tube" vs. "tubing"

Solution 1:

From the Wiktionary article on "-ing":

Suffix -ing: Used to form uncountable nouns from various parts of speech denoting materials or systems of objects considered collectively.
Roofing is a material that covers a roof.
Piping is a system of pipes considered collectively.

See the suffix -ing has three actions, according to Wiktionary:

  1. Forming gerunds - from verbs, obviously
  2. Forming the nouns to designate something "collectively", as in your examples
  3. Forming nouns of the action or the procedure of a verb ("the forging of the sword took hours")