WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
40.08 - Plates, sheets, strip, rods and profrle shapes, of vulcanised rubber other than hard rubber. 4008.1 1 4008.19 - Of cellular rubber : - - Plates, sheets and strip - - Other - Of non-cellular rubber : 4008.21 4008.29 - - Plates, sheets and strip - - Other This heading covers : (1) Plates, sheets and strip (having any cross-sectional dimension exceeding 5 mm) in the length, or merely cut to length or into rectangles (including squares). (2) Blocks of regular geometric shape. (3) Rods and profile shapes (including threads of any cross-sectional shape, of which any cross-sectional dimension exceeds 5 mm). Profile shapes are obtained m the length in a single operation ( enerally extrusion), and the have a constant or repetitive cross-section, from one end to e other. They are classifie in this heading, whether or not they are cut to length, but not cut to a length less than the greatest cross-sectional measurement. ti 7' The products of this heading ma be surface-worked (e.g., printed, embossed, grooved, channelled, ribbed ; they may also xe plain or coloured (either in the mass or on the surface). Profile sha es wi an adhesive surface, used for sealing window frames, are classified in thls heading. &e heading also covers rubber flooring material in the piece, and tiles, mats and other articles, obtained merely by cutting plates or sheets of rubber into rectangular (including square) shapes. ,h) The classification of products made from vulcanised rubber (other than hard rubber) combined (either in the mass or on the surface) with textile materials is subject to the revisions of Note 3 to Chapter 56 and Note 4 to Chapter 59. Combinations of vulcanised rubYJer (other than hard rubber) with other materials remain classified in this heading provided they retain the essential character of rubber. This heading thus includes : (A) Plates, sheets and strip of cellular rubber combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, provided that these textile materials are present merely for reinforcing purposes. In this respect, unfigured, unbleached, bleached or uniformly dyed textile fabrics, felt or nonwovens when applied to one face only of these plates, sheets or S T , are regarded as rinted or more e aborately worked serving merely for reinforcing purposes. Fiwed,tul e and lace, are regarded as having a textiles and special products, such as pile fabncs, function beyond that of mere reinforcement. P Plates, sheets and strip of cellular rubber combined with textile fabric on both faces, whatever the nature of the fabric, are excluded from this heading (heading 56.02,56.03 or 59.06). (B) Felt impregnated, coated, covered or laminated with vulcanised rubber (other than hard rubber) containing 50 % or less by weight of textile material or completely embedded in rubber. (C) Nonwovens, either complete1 embedded in rubber, or entirely coated or covered on both sides with rubber, provided thyat such coating or coverin can be seen with the naked eye with no account being taken of any resulting change of co our. The heading excludes, inter alia (a) Conveyor or transmission belts or belting, of vulcanised rubber, whether or not cut to length (heading 40.10). , whether or not surface-worked (including square or rectan ular articles cut therefrom), with bevded or moulded edges, or with rounded corners, openwork bor ers or otherwise worked, or cut into shapes other than rectangular (including square) (heading 40.14,40.15 or 40.16). (b) Plates, sheets and stri (c) Woven textile fabrics combined with rubber thread (Chapters 50 to 55 or 58). (d) The products of heading 56.02 or 56.03. (e) Textile carpets or carpeting, with a backing of celluIar rubber (Chapter 57). ( f ) Tyre cord fabric (heading 59.02). (g) Rubberised textile fabrics as defined in Note 4 to Chapter 59 (heading 59.06). (h) Knitted or crocheted fabrics combined with rubber thread (Chapter 60). f 40.09- Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). - Not reinforced or otherwise combined with other materials : 4009.1 1 - - Without fittings 4009.12 - - With fittings 4009.21 4009.22 4009.3 1 4009.32 4009.41 4009.42 - Reinforced or otherwise combined only with metal : - - Without fittings - - With fittings - Reinforced or otherwise combined only with textile materials : - - Without fittings - - With fittings - Reinforced or otherwise combined with other materials : - - Without fittings - - With fittings This headin covers tubes, pipes and hoses hard mbberf and vulcanised rubber tubes, by stratification, consisting, for example, more layers of parallelised textile threads, pipes and hoses may also be covered with a sheath of thin fabric or with girnped or plaited textile yarns; they may also incorporate an internal or external spiral of wire. The heading excludes tubes, ipes and hoses of textile materials, sometimes called" woven hoses ", which have been wate roofec r with an internal coatin of rubber latex or into which a separate rubber sheath has been inserte? Such articles fall in beading 58.09. Tubes, pipes and hoses remain classified in this heading even if presented with fittings (for example, joints, elbows, flanges), provided that they retan the essential character of piping or tubing. The heading also covers tubing of vulcanised rubber, whether or not cut to length, but not cut to a length less than the greatest cross-sectional measurement, for example lengths of tubing for the manufacture of inner tubes.
Notes. 1.- Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanised or hard : natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2.- This Chapter does not cover : (a) Goods of Section XI (textiles and textile articles); (b) Footwear or parts thereof of Chapter 64; (c) Headgear or parts thereof (including bathing caps) of Chapter 65; (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; (e) Articles of Chapter 90, 92, 94 or 96; or (f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13). 3.- In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms : (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4.- In Note 1 to this Chapter and in heading 40.02, the expression “synthetic rubber” applies to : (a) Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18 C and 29 C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (B) (ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; (b) Thioplasts (TM); and (c) Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 5.- (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with : (i) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); (ii) pigments or other colouring matter, other than those added solely for the purpose of identification; (iii) plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B); (B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material : (i) emulsifiers or anti-tack agents; (ii) small amounts of breakdown products of emulsifiers; (iii) very small amounts of the following : heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro- positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives. 6.- For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. 7.- Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08. 8.- Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9.- In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions “plates”, “sheets” and “strip” apply only to plates, sheets and strip and to blocks of regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. In heading 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.