Sección: VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
Capítulo: 40 Rubber and articles thereof
Chapter 40


Rubber and articles thereof

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 ºC and 29 ºC, 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 electropositive 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.

GENERAL

Definition of rubber

The expression “rubber” is defined in Note 1 to this Chapter. Where this expression is used without qualification in this and other Chapters of the Nomenclature, it means the following products:

(1) Natural rubber, balata, gutta-percha, guayule, chicle and similar (i.e., rubber-like) natural gums (see the Explanatory Note to heading 40.01).

(2) Synthetic rubber as defined in Note 4 to this Chapter. For the purpose of the test required by Note 4, a sample of the unsaturated synthetic substance or a substance of a kind specified in Note 4 (c) (in the condition of unvulcanised raw material) is to be vulcanised with sulphur and then subjected to the elongation and recovery test (see the Explanatory Note to heading 40.02). Accordingly, in the case of substances containing materials not permitted by Note 4, such as mineral oil, the test is to be carried out on a sample which does not contain such materials or from which such materials have been removed. In the case of vulcanised rubber articles, which cannot be tested as such, it is necessary to obtain a sample of the unvulcanised raw material from which the articles are made, in order to perform the test. No test is, however, required for thioplasts which are regarded as synthetic rubber by definition.

(3) Factice derived from oils (see the Explanatory Note to heading 40.02).

(4) Reclaimed rubber (see the Explanatory Note to heading 40.03).

The expression “rubber” covers the foregoing products whether unvulcanised, vulcanised or hard.

The term “vulcanised” refers in general to rubber (including synthetic rubber) which has been cross-linked with sulphur or any other vulcanising agent (such as, sulphur chloride, certain oxides of polyvalent metals, selenium, tellurium, thiuram di- and tetrasulphides, certain organic peroxides and certain synthetic polymers), whether or not using heat or pressure, or by high energy, radiation so that it passes from a mainly plastic state to a mainly elastic one. It should be noted that the criterion concerning vulcanisation with sulphur is relevant only for the purposes of Note 4, i.e., for determining whether a substance is synthetic rubber or not. Once a substance has been determined to be synthetic rubber, products made therefrom are considered as vulcanised rubber products for the purpose of headings 40.07 to 40.17, whether they have been vulcanised with sulphur or with some other vulcanising agent.

For the purpose of vulcanisation, in addition to vulcanising agents, certain other substances are also normally added, such as accelerators, activators, retarders, plasticisers, extenders, fillers, reinforcing agents or any of the additives mentioned in Note 5 (B) to this Chapter. Such vulcanisable mixtures are regarded as compounded rubber and are classified in heading 40.05 or 40.06 depending upon the form in which they are presented.

Hard rubber, (for example, ebonite) is obtained by vulcanising rubber with a high proportion of sulphur to the point where it becomes practically inflexible and inelastic.

Scope of the Chapter

This Chapter covers rubber, as defined above, in the raw or semi-manufactured states, whether or not vulcanised or hard, and articles wholly of rubber or whose essential character derives from rubber, other than products excluded by Note 2 to this Chapter.

The general arrangement of the headings is as follows:

(a) Subject to Note 5, headings 40.01 and 40.02 essentially cover raw rubber in primary forms or in plates, sheets or strip.

(b) Headings 40.03 and 40.04 cover reclaimed rubber in primary forms or in plates, sheets or strip, and waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.

(c) Heading 40.05 covers compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.

(d) Heading 40.06 covers other forms and articles of unvulcanised rubber, whether or not compounded.

(e) Headings 40.07 to 40.16 cover semi-manufactures and articles of vulcanised rubber other than hard rubber.

(f) Heading 40.17 covers hard rubber, in all forms, including waste and scrap and articles of hard rubber.

Primary forms (headings 40.01 to 40.03 and 40.05)

The expression “primary forms” is defined in Note 3 to this Chapter. It should be noted that pre-vulcanised latex is specifically included in the definition of “primary forms” and is therefore to be regarded as unvulcanised. Since headings 40.01 and 40.02 do not cover rubber or mixtures of rubbers to which an organic solvent has been added (see Note 5), the expression “other dispersions and solutions” in Note 3 applies to heading 40.05 only.

Plates, sheets and strip (headings 40.01, 40.02, 40.03, 40.05 and 40.08)

These expressions are defined in Note 9 to this Chapter and include blocks of regular geometric shape. Plates, sheets and strip may be surface-worked (printed, embossed, grooved, channelled, ribbed, etc.) or simply cut to rectangular (including square) shape, whether or not having the character of articles, but may not be otherwise cut to shape or further worked.

Cellular rubber

Cellular rubber is rubber having many cells (either open, closed, or both), dispersed throughout its mass. It includes sponge or foam rubber, expanded rubber and microporous or microcellular rubber. It may be either flexible or rigid (e.g., ebonite sponge).

Note 5

Note 5 to this Chapter provides criteria to distinguish rubber or mixtures of rubber in primary forms, plates, sheets or strip, which have not been compounded (headings 40.01 and 40.02) from those which have been compounded (heading 40.05). This Note does not make any distinction on the basis of whether compounding has been done before or after coagulation. It, however, permits the presence of certain substances in the rubber or mixtures of rubbers of headings 40.01 and 40.02 provided that the rubber or mixture of rubbers retains its essential character as a raw material. Such substances include mineral oil, emulsifiers or anti-tack agents, small amounts (generally not exceeding 5%) of breakdown products of emulsifiers and very small amounts (generally less than 2%) of special purpose additives.

Rubber and textile combinations

The classification of rubber and textile combinations is essentially governed by Note 1 (ij) to Section XI, Note 3 to Chapter 56 and Note 4 to Chapter 59, and as regards conveyor or transmission belts or belting by Note 8 to Chapter 40 and Note 6 (b) to Chapter 59. The following products are covered by this Chapter:

(a) Felt impregnated, coated, covered or laminated with rubber, containing 50% or less by weight of textile material, and felt completely embedded in rubber;

(b) Nonwovens, either completely embedded in rubber or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour;

(c) Textile fabrics (as defined in Note 1 to Chapter 59) impregnated, coated, covered or laminated with rubber, weighing more than 1,500 g/m² and containing 50 % or less by weight of textile material;

(d) Plates, sheets and strip of cellular rubber, combined with textile fabrics (as defined in Note 1 to Chapter 59), felt or nonwovens, where the textile is present merely for reinforcing purposes.
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This Chapter does not cover articles mentioned in Note 2 to this Chapter. Additional exclusions are referred to in the Explanatory Notes to certain headings of this Chapter.

40.01 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.

This heading includes:

(A) Natural rubber latex (whether or not pre-vulcanised).

Natural rubber latex is the liquid secreted principally by rubber trees and, in particular, by the species Hevea brasiliensis. This liquid consists of an aqueous solution of organic and mineral substances (proteins, fatty acids and their derivatives, salts, sugars and glycosides) containing in suspension 30% to 40% of rubber (i.e., polyisoprene of high molecular weight).

This part includes:

(1) Stabilised or concentrated natural rubber latex. Rubber latex tends to coagulate spontaneously a few hours after tapping; it must therefore be stabilised in order to ensure preservation and to prevent putrefaction or coagulation. This is usually done by adding ammonia to latex in the proportion of 5 to 7 grams per litre of latex, which produces a product known as “full ammonia” or FA type. A second stabilising method which produces “low ammonia” or LA type is to add a very small quantity (1 to 2 grams per litre of latex) of a low concentration mixture of ammonia and substances such as tetramethylthiuramdisulphide and zinc oxide.

There are also freeze-resistant natural rubber latexes stabilised by the addition, in particular, of minute quantities of sodium salicylate or formaldehyde and intended for use in cold countries. Natural rubber latexes are concentrated (mainly for transport purposes) by various methods (e.g., by centrifuging, evaporating, creaming). The rubber content of commercial latexes is usually between 60% and 62%; higher concentrations are also found and in some cases the solid content may exceed 70%. (2) Thermosensitive (heat-sensitive) natural rubber latexes. These are obtained by adding heat-sensitive agents. When heated these types of latexes gel faster than non-thermosensitive latex. They are generally used for the manufacture of dipped or moulded articles or for the production of foam or sponge rubber.

(3) Electropositive latexes. These latexes are also known as “reversed electric charge latexes”, because they are obtained by reversing the charge of the particles of a normal concentrated latex. This is usually achieved by adding cationic surface-active agents.

The use of such latexes counters the tendency of most textile fibres to resist rubber impregnation (because like ordinary latex, the electrostatic charge of the fibres in an alkaline environment is negative). (4) Pre-vulcanised natural rubber latex. This is obtained by the reaction of vulcanising agents on latex under heat-treatment at a temperature generally below 100 ºC.

The rubber particles contained in the latex are vulcanised by adding an excess of precipitated or colloidal sulphur, zinc oxide and accelerators (e.g., dithiocarbamate). The degree of vulcanisation of the finished product can be altered at will, by varying the temperature, the heating time or the proportions of the ingredients used. Normally, only the outer walls of the rubber particles are vulcanised. In order to avoid over-vulcanisation of the latex, excess ingredients are removed, by centrifugation, after heating. The appearance of pre-vulcanised latex is the same as that of normal latex. Their combined sulphur content is usually of the order of 1%. The use of pre-vulcanised latex allows a number of operations (e.g., grinding, compounding)
to be by-passed. It is used in the manufacture of dipped and cast articles (pharmaceutical and surgical goods) and, increasingly, in the textile industry and as an adhesive. It is also used in the manufacture of certain grades of paper and of composition leather, and gives a rubber having excellent electrical insulation properties (because of its low content of proteins and soluble substances). Natural rubber latex is shipped either in internally coated drums (containing about 200 l) or in bulk.

(B) Natural rubber in other forms.

For the purpose of this heading, the term “natural rubber” applies to Hevea rubber as traditionally shipped from the place of production, generally after it has been treated in plantation factories either for the purposes of transport and preservation or to give the natural rubber certain special characteristics which will facilitate its subsequent use or improve the quality of the finished products. To remain classified here, the rubber so treated must not, however, have lost its essential character as a raw material; further, it must not contain any added carbon black, silica or any other substance of a kind forbidden by Note 5 (A). Coagulation of natural rubber latex takes place in tanks of various shapes, which may be fitted with movable partitions. In order to separate the rubber globules from the aqueous serum, the latex is coagulated by slight acidification with, for example, 1% acetic acid or 0.5% formic acid. At the end of the coagulation process the coagulum is removed either as slabs or as a continuous strip. Subsequent treatment differs according to whether smoked sheets or pale or brown crepes, re-agglomerated granules or free-flowing powders are being produced.
Table : Grade of TSNR and maximum allowable limits for each parameter
GRADE
5L
5
10
20
50
PARAMETER
Dirt retained on 325 mesh
(max. % wt.)
0.05
0.05
0.10
0.20
0.50
Ash content (max. % wt.)
0.60
0.60
0.75
1.00
1.50
Nitrogen content (max. % wt.)
0.70
0.70
0.70
0.70
0.70
Volatile matter (max. % wt.)
1.00
1.00
1.00
1.00
1.00
Wallace rapid plasticity - min.
initial value (P0)
30
30
30
30
30
Plasticity retention index, PRI (min. %)
60
60
50
40
30
Colour limit (Lovibond scale, max.)
6.00
-
-
-
-
CV rubber is obtained by adding a very small quantity (0.15 %) of hydroxylamine before coagulation and LV rubber by adding, also before coagulation, a small quantity of mineral oil.

The hydroxylamine prevents the spontaneous increase in the viscosity of the natural rubber during storage. Use of these rubbers enables manufacturers to forecast mastication periods.
This is obtained by adding to the latex, before coagulation, approximately 0,5% of a peptising agent, which reduces the viscosity of the rubber during the drying operation. This rubber accordingly requires a shorter period of mastication.
This is obtained either by coagulating a mixture of ordinary and pre-vulcanised latex or by mixing natural latex coagulum with pre-vulcanised latex coagulum; its use makes extrusion and calendering easier.
This is obtained without addition of foreign substances, by a variation of the normal process of rubber production, for example, by centrifuging the latex.

It is used in the preparation of chlorinated rubber and in the manufacture of certain vulcanised goods (electric cables, etc.) whose properties would suffer from the presence of the impurities normally contained in rubber. This is obtained by coagulating the by-product of latex skim. This is obtained by adding thiobenzoic acid to latex before coagulation; it thus becomes freeze-resistant. (C) Balata.

Balata gum, or balata, is extracted from the latex of certain plants of the Sapotaceae family, especially from the bullet-tree (Manilkara bidentata) found mainly in Brazil. Balata is a reddish product, mostly shipped in blocks weighing up to 50 kg, but sometimes also in sheets from 3 to 6 mm thick. It is mainly used for the manufacture of conveyor or transmission belts or belting. It is also used, mixed with gutta-percha, in the manufacture of submarine cables and of golf balls. (D) Gutta-percha.

Gutta-percha is extracted from the latex of various trees of the Sapotaceae family (e.g., of the genus Palaquium and the genus Payena). It is yellow or yellow-reddish. According to its origin, it is shipped either in cakes weighing 0.5 to 3 kg, or in blocks of 25 to 28 kg. In addition to its uses, when mixed with balata, in the manufacture of submarine cables, golf balls and belting, it is also used for making sealing rings for pumps or valves, flax spinning rollers, linings for tanks, bottles for hydrofluoric acid, adhesives, etc. (E) Guayule gum. This is extracted from the latex of the Parthenium argentatum, a shrub originating in Mexico.

Guayule rubber is generally shipped in cakes or sheets. (F) Chicle gum. This is extracted from the latex contained in the bark of certain trees of the Sapotaceae family grown in the tropical regions of America.

This gum is reddish, and is generally shipped in cakes of various sizes or in blocks weighing about 10 kg. It is mainly used for the manufacture of chewing-gum. It is also used for the manufacture of certain surgical tapes and of dental goods. (G) Similar natural gums, for example, jelutong.

In order to be classified in this heading, these gums must be rubber-like in character. (H) Intermixtures of any of the foregoing products.

This heading excludes: (a) Intermixtures of any product of this heading with any product of heading 40.02 (heading 40.02). (b) Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, compounded, before or after coagulation, with substances forbidden by Note 5 (A) to this Chapter (heading 40.05 or 40.06).

40.02 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.

This heading covers:

(1) Synthetic rubber as defined in Note 4 to this Chapter (see below). This includes synthetic rubber latex, whether or not pre-vulcanised, and synthetic rubber in other primary forms or in plates, sheets or strip. The heading also covers synthetic rubber which has been treated for the purposes of transport and preservation or with a view to obtaining particular properties designed to facilitate its subsequent use or to improve the qualities of the end product. Such treatment must not, however, alter its essential character as a raw material. In particular it must not contain any substance forbidden by Note 5 (A) to this Chapter.

Among the products which have been compounded but which are not excluded from this heading by the provisions of Note 5 are the oil-extended rubbers; these contain up to approximately 50% of oil. (2) Factice derived from oils - Factice is the product of the reaction of certain vegetable or fish oils (whether or not oxidised or partly hydrogenated) with sulphur or sulphur chloride.

Factice is physically weak and is used mainly compounded with natural or synthetic rubber, and also for the manufacture of erasers. (3) Intermixtures of any of the foregoing products.

(4) Mixtures of any product of heading 40.01 with any product of this heading.

Note 4 (Definition of synthetic rubber)

This Note is in three parts. Whereas substances of Part (a) and (c) must comply with the vulcanisation, elongation and recovery criteria mentioned in Part (a), thioplasts of Part (b) are exempt from these requirements. It should be noted that the definition of synthetic rubber applies not only to heading 40.02 but also to Note 1. Consequently, wherever the term rubber is used in the Nomenclature, it includes synthetic rubber as defined in Note 4.

The expression “synthetic rubber” covers:

(a) Unsaturated synthetic substances, which meet the requirements concerning vulcanisation, elongation and recovery as laid down in Part (a) of the Note. For the purposes of the test, substances necessary for the cross-linking, such as vulcanising activators, accelerators or retarders may be added. The presence of small amounts of breakdown products of emulsifiers (Note 5 (B) (ii)) and very small amounts of the special purpose additives mentioned in Note 5 (B) (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as pigments (other than those added solely for the purpose of identification), plasticisers, extenders, fillers, reinforcing agents, organic solvents is not permitted. Thus, the presence of mineral oil or dioctyl phthalate is not permitted for the purpose of the test.

Accordingly, in the case of substances containing materials not permitted by Note 4, such as mineral oil, the test is to be carried out on a sample which does not contain such materials or from which such materials have been removed. In the case of vulcanised articles, which cannot be tested as such, it is necessary to obtain a sample of the unvulcanised raw material from which the articles are made, in order to perform the test. Such unsaturated synthetic substances include styrene-butadiene rubbers (SBR), carboxylated styrene-butadiene rubbers (XSBR), butadiene rubbers (BR), isobutene-isoprene (butyl) rubbers (IIR), halo-isobutene-isoprene rubbers (CIIR or BIIR), chloroprene (chlorobutadiene) rubbers (CR), acrylonitrile-butadiene rubbers (NBR), isoprene rubbers (IR), ethylene-propylene-non-conjugated diene rubbers (EPDM), carboxylated acrylonitrile-butadiene rubbers (XNBR) and acrylonitrile-isoprene rubbers (NIR). In order to be classified as synthetic rubber, all these substances must comply with the vulcanisation, elongation and recovery criteria mentioned above.

(b) Thioplasts (TM) which are saturated synthetic substances, obtained by the reaction of aliphatic dihalides with a sodium polysulphide; they are generally vulcanisable with the classical-type vulcanising agents. The mechanical properties of certain types of thioplasts are inferior to those of the other grades of synthetic rubber but they have the advantage of being resistant to solvents. These should not be confused with the polysulphides of heading 39.11 (see the Explanatory Note to that heading).

(c) The products listed below, provided that they comply with the conditions described in paragraph (a) above in regard to vulcanisation, elongation and recovery:
This heading excludes:

(a) Elastomers which do not comply with the conditions laid down in Note 4 to this Chapter (generally Chapter 39).

(b) The products of this heading compounded, before or after coagulation, with substances forbidden by Note 5 (A) to this Chapter (heading 40.05 or 40.06).

40.03 Reclaimed rubber in primary forms or in plates, sheets or strip.

Reclaimed rubber is obtained from used rubber articles, especially tyres, or from waste or scrap, of vulcanised rubber, by softening (“devulcanising”) the rubber and removing some of the unwanted matter by various chemical or mechanical means. The product contains residues of sulphur or other vulcanising agents in combination and is inferior to virgin rubber, being more plastic and more tacky than virgin rubber. It may be put up in sheets dusted with talc or separated by polyethylene film.

This heading covers reclaimed rubber in primary forms or in plates, sheets or strip, whether or not mixed with virgin rubber or other added substances, provided that the product has the essential character of reclaimed rubber.

40.04 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.

The expression “waste, parings and scrap” is defined in Note 6 to this Chapter.

The heading covers:

(1) Rubber waste, parings and scrap from the manufacture or working of unvulcanised or vulcanised rubber (other than hard rubber).

(2) Goods of rubber (other than hard rubber) definitely not usable as such because of cutting-up, wear or other reasons.

This category includes worn-out rubber tyres not suitable for retreading and scrap obtained from such worn-out rubber tyres, usually by the following processes: (a) Cutting the tyre, with a specialmachine, as close as possible to the tringle bead wires or the heel. The heading excludes used tyres suitable for retreading (heading 40.12).

(3) Powders and granules obtained from goods of (1) and (2) above.

These consist of ground waste of vulcanised rubber. They may be used as a filler in road surfacing materials or in other rubber based compounds or for moulding directly into articles not requiring great strength. The heading also excludes waste, parings, scrap, powders and granules of hard rubber (heading 40.17).

40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
This heading covers compounded rubber which is unvulcanised and is in primary forms or in plates, sheets or strip.

The term “rubber” has the same meaning as in Note 1 to this Chapter. The heading therefore covers natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed, provided they have been compounded with other substances.

According to Note 5 (A) to the Chapter, 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 vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex), pigments or other colouring matter (other than those added solely for the purpose of identification), 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 Note 5 (B).

The heading includes:

(A) Rubber compounded with carbon black or silica (with or without mineral oil or other ingredients).

This category includes carbon black masterbatch consisting of approximately 40-70 parts of carbon black to 100 parts of dry rubber; it is usually marketed in bales. (B) Compounded rubbers not containing carbon black or silica.

These contain substances such as organic solvents, vulcanising agents, accelerators, plasticisers, extenders, thickeners and fillers (other than carbon black or silica). Some of them may contain red clay or protein. These two categories include the following types of product:

(1) Compounded rubber latex (including pre-vulcanised latex) provided that as a result of compounding it has not acquired the character of a preparation more specifically described in another heading of the Nomenclature.

Thus, the heading excludes, inter alia, latex varnishes and paints (Chapter 32).

(2) Dispersions and solutions of unvulcanised rubber in organic solvents, used for the manufacture of dipped articles or for coating finished articles.

(3) Plates, sheets and strip, consisting of textile fabrics combined with compounded rubber, weighing more than 1,500 g/m² and containing not more than 50% by weight of textile material.

Such products are obtained either by calendering or by “gumming” or by a combination of both processes. They are used mainly for the manufacture of tyres, tubes, pipes, etc.

(4) Other plates, sheets and strip of compounded rubber which may be used, for example, for repairing tyres or inner tubes (hot process), for the manufacture of adhesive patches, washers for certain airtight seals, rubber granules, etc., for moulding rubber soles.

(5) Compounded rubber in the form of granules, ready for vulcanisation, and used as such for moulding purposes (e.g., in the shoe-making industry).

The plates, sheets and strip (including blocks of regular geometric shape) of this heading may be surface-worked (printed, embossed, grooved, channelled, ribbed, etc.) or simply cut to rectangular (including square) shape, whether or not having the character of articles, but may not be otherwise cut to shape or further worked.

This heading also excludes:

(a) Concentrated dispersions of colouring matter (including colour lakes) in rubber, used as raw materials for colouring rubber in the mass (heading 32.04, 32.05 or 32.06).

(b) More or less pasty products, with a basis of latex or other rubber, used as mastics, painters’ filling or non-refractory surfacing preparations (heading 32.14).

(c) Prepared glues and other prepared adhesives consisting of rubber solutions or dispersions with added fillers, vulcanising agents and resins, and rubber solutions and dispersions put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg (heading 35.06).

(d) Intermixtures of any product of heading 40.01 with any product of heading 40.02 (heading 40.02).

(e) Reclaimed rubber mixed with virgin rubber or other added substances and having the essential character of reclaimed rubber (heading 40.03).

(f) Plates, sheets and strip of unvulcanised rubber, worked otherwise than by surface-working or cut to shapes other than rectangular (including square) (heading 40.06).

(g) Plates, sheets and strip composed of parallel textile yarns agglomerated with rubber (heading 59.06).

40.06 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
This heading covers unvulcanised rubber in forms not specified in the earlier headings of this Chapter and articles of unvulcanised rubber, whether or not compounded.

The heading includes:

(A) Unvulcanised rubber profile shapes, for example, plates and strip of non-rectangular cross-section, generally made by extrusion. The heading covers, in particular, “camel-back” strips with a slightly trapezoidal cross-section, for retreading rubber tyres.

(B) Unvulcanised rubber tubes, made by extrusion and used, in particular, to line the tubes of heading 59.09.

(C) Other articles of unvulcanised rubber, for example:
This heading excludes:

(a) Adhesive tapes, whatever the supporting material (classification according to that material, e.g., heading 39.19, 40.08, 48.23, 56.03 or 59.06).

(b) Discs and rings of unvulcanised rubber, together with gaskets and similar joints of other materials, put up in pouches, envelopes or similar packings (heading 84.84).

40.07 Vulcanised rubber thread and cord.

Rubber thread may be produced by cutting from sheets or plates of vulcanised rubber, or by vulcanising thread obtained by extrusion.

The heading includes:

(1) Thread wholly of vulcanised rubber (single strand) of any cross-section provided
that no cross-sectional dimension exceeds 5 mm. If it does, the thread is excluded (heading 40.08).

(2) Cord (multiple strand), irrespective of the thickness of the strands of which it is composed.

The heading does not cover textile materials combined with rubber threads (Section XI). For example, textile-covered rubber thread and cord fall in heading 56.04.

40.08 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.

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 in the length in a single operation (generally extrusion), and they have a constant or repetitive cross-section, from one end to the other. They are classified in this heading, whether or not they are cut to length, but not cut to a length less than the greatest cross-sectional measurement.

The products of this heading may be surface-worked (e.g., printed, embossed, grooved, channelled, ribbed); they may also be plain or coloured (either in the mass or on the surface). Profile shapes with an adhesive surface, used for sealing window frames, are classified in this heading. The 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.

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 provisions of Note 3 to Chapter 56 and Note 4 to Chapter 59. Combinations of vulcanised rubber (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 strip, are regarded as serving merely for reinforcing purposes. Figured, printed or more elaborately worked textiles and special products, such as pile fabrics, tulle and lace, are regarded as having a function beyond that of mere reinforcement. 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 completely embedded in rubber, or entirely coated or covered on both sides with rubber, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour.

The heading excludes, inter alia:

(a) Conveyor or transmission belts or belting, of vulcanised rubber, whether or not cut to length (heading 40.10).

(b) Plates, sheets and strip, whether or not surface-worked (including square or rectangular articles cut therefrom), with bevelled or moulded edges, or with rounded corners, openwork borders or otherwise worked, or cut into shapes other than rectangular (including square) (heading 40.14, 40.15 or 40.16).

(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 cellular 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).

40.09 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).
This heading covers tubes, pipes and hoses consisting wholly of vulcanised rubber (other than hard rubber), and vulcanised rubber tubes, pipes and hoses (including hose-piping) reinforced by stratification, consisting, for example, of one or more “plies” of textile fabric or one or more layers of parallelised textile threads, or metal threads, embedded in the rubber. Such tubes, pipes and hoses may also be covered with a sheath of thin fabric or with gimped or plaited textile yarns; they may also incorporate an internal or external spiral of wire.

The heading excludes tubes, pipes and hoses of textile materials, sometimes called “woven hoses”, which have been waterproofed with an internal coating of rubber latex or into which a separate rubber sheath has been inserted. Such articles fall in heading 59.09.

Tubes, pipes and hoses remain classified in this heading even if presented with fittings (for example, joints, elbows, flanges), provided that they retain 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.

40.10 Conveyor or transmission belts or belting, of vulcanised rubber.
This heading covers conveyor or transmission belts and belting, wholly of vulcanised rubber, or of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (see Note 8 to this Chapter). It also covers belts or belting of vulcanised rubber reinforced with glass fibre fabric or glass fibres or with cloth of metal wire.

Belts and belting (other than belts or belting wholly of vulcanised rubber) generally consist of a carcass made up of several layers of fabric, whether or not rubberised (e.g., warp and weft fabric, knitted or crocheted fabric, layers of parallelised yarns) or of steel cable or strip which is wholly covered with vulcanised rubber.

The heading includes belting in the length (for subsequent cutting to length) as well as belts already cut to length (whether or not joined end to end or fitted with fasteners); it also covers endless belts.

All these goods may be of rectangular, trapezoidal (V-belts and V-belting), circular or other cross-section.

Belts or belting of trapezoidal cross-section are those products having one or more “V” shapes in cross-section. The “V” surfaces are designed to provide good wedging action and minimum slippage along the sides of the sheave. The category includes, e.g., belts or belting having a cross-section with:

(A) A single trapezoidal shape

(B) Trapezoidal shapes on opposite sides.

(C) Two or more trapezoidal shapes on the same side (V-ribbed).



A V-ribbed belt is an endless belt with a longitudinally ribbed traction surface which engages and grips, by friction, pulley grooves of similar shape. V-ribbed belts are a type of V-belt.

Grooves (whether moulded or cut) in V-belts or belting reduce bending stress and help dissipate the heat from rapid flexing; this is especially important on drives where the belts run over small sheaves at high speeds. Grooves, other than longitudinal grooves, have no impact on the classification of V-belts or belting.

Synchronous belts (see illustration) are designed to transmit power while maintaining a constant rotational relationship between sheaves. The completed product is often simply referred to as a timing belt. Notches, usually on the inner surface of the belt, are provided to operate smoothly with notched sheaves. Synchronous belts or belting do not have a trapezoidal cross-section.

Belts of this heading may be presented in the form of a sleeve (tube) from which finished items can be cut; this presentation does not affect classification.

Synchronous belt


Conveyor or transmission belts or belting presented with the machines or apparatus for which they are designed, whether or not actually mounted, are to be classified with that machine or apparatus (e.g., Section XVI).

40.11 New pneumatic tyres, of rubberl.

These tyres may be for use on any type of vehicle or aircraft, on wheeled toys, machinery, artillery weapons, etc. They may or may not require inner tubes.
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Subheading Explanatory Notes.

Subheadings 4011.61 to 4011.69

Pictures of some of the types of tyres which are covered by these subheadings are reproduced below.


Subheadings 4011.62, 4011.63, 4011.93 and 4011.94 For the purposes of these subheadings, the expression "construction or industrial handling machines" includes vehicles and machines used for mining.

40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.

This heading includes retreaded pneumatic tyres of rubber and used pneumatic tyres of rubber, suitable either for further use or for retreading.

Solid tyres are used, for example, on wheeled toys and mobile articles of furniture. Cushion tyres, which are solid tyres with a sealed internal air space, are used on barrows and trolleys. Tyre treads are bonded to the circumference of pneumatic tyre carcasses and generally have ribbed tread design. They are used for retreading pneumatic tyres. This heading also covers interchangeable tyre treads, which are presented in the form of rings to be fitted on a tyre carcass specially designed for that purpose. Tyre flaps are used to protect the inner tube from the metal rim or spoke ends.

The heading excludes solid or cushion tyres of products of Chapter 39, for example, polyurethane (generally Section XVII) and worn-out tyres not suitable for retreading (heading 40.04).
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Subheading Explanatory Note.

Subheadings 4012.11, 4012.12, 4012.13, 4012.19 and 4012.20

In the context of subheadings 4012.11, 4012.12, 4012.13 and 4012.19, the expression “retreaded tyres” covers tyres from which the worn tread has been removed from the tyre carcass and to which a new tread has been created by either of two methods: (i) a tread is moulded from unvulcanised rubber onto the tyre carcass or (ii) a vulcanised tread is attached to the tyre carcass by a vulcanisable rubber strip. Such tyres may be referred to as having undergone top-capping (replacement of the tread), re-capping (replacement of the tread with new material extending over part of the sidewall) or bead-to-bead retreading (replacement of the tread and renovation of the sidewall including all or part of the side walls of the tyre).


Used tyres of subheading 4012.20 may be subjected to recutting or regrooving, by which worn (but visible) grooves of the tread are deepened by cutting. Such regrooving usually is performed on tyres used for heavy motor vehicles (e.g., buses and or lorries). Used tyres which have been recut or regrooved do not fall within subheadings 4012.11, 4012.12, 4012.13 and 4012.19.



The tyres of subheadings 4012.11, 4012.12, 4012.13, 4012.19 and 4012.20 may also be subjected to supplementary recutting, in which transversal or diagonal grooves are added to the original tread pattern by cutting. Such supplementary recutting does not affect their classification as retreaded tyres of subheadings 4012.11, 4012.12, 4012.13, 4012.19 or used tyres of 4012.20.

However, new pneumatic tyres which have undergone supplementary recutting remain classifiable in their appropriate subheadings in heading 40.11.


40.13 Inner tubes, of rubber.



Inner tubes are fitted to the tyres of, for example, motor cars, trailers or bicycles.

40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.
This heading covers goods of vulcanised rubber other than hard rubber (with or without fittings of hard rubber or other materials), of the kind used for hygienic or prophylactic purposes. It therefore covers, inter alia, sheath contraceptives, cannulas, syringes and bulbs for syringes, vaporisers, droppers, etc., teats (nursing nipples), nipple shields, ice-bags, hot-water bottles, oxygen bags, finger-stalls, pneumatic cushions specialised for nursing (e.g., ring-type).

The heading does not include clothing or clothing accessories (e.g., surgeons’ and radiologists’ aprons and gloves) (heading 40.15).

40.15 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber.

This heading covers articles of apparel and clothing accessories (including gloves, mittens and mitts) e.g., protective gloves and clothing for surgeons, radiologists, divers, etc., whether assembled by means of an adhesive or by sewing or otherwise obtained. These goods may be¿:

(1) Wholly of rubber.

(2) Of woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, other than those falling in Section XI (see Note 3 to Chapter 56 and Note 4 to Chapter 59).

(3) Of rubber, with parts of textile fabric, when the rubber is the constituent giving the goods their essential character.

The goods in the three categories cited above include capes, aprons, dress-shields, bibs, belts and corset-belts.

The following articles are excluded from the heading:

(a) Articles of apparel and clothing accessories of textile materials combined with rubber threads (Chapter 61 or 62).

(b) Footwear and parts thereof of Chapter 64.

(c) Headgear (including bathing caps) and parts of headgear, of Chapter 65.
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Subheading Explanatory Note.

Subheading 4015.11

Surgical gloves are thin, highly tear-resistant articles manufactured by immersion, of a kind worn by surgeons. They are generally presented in sterile packs.

40.16 Other articles of vulcanised rubber other than hard rubber.
This heading covers all articles of vulcanised rubber (other than hard rubber) not covered by the preceding headings of this Chapter or by other Chapters.

The heading includes:

(1) Articles of cellular rubber.

(2) Floor coverings and mats (including bath mats), other than rectangular (including square) mats cut from plates or sheets of rubber and not further worked than surface-worked (see the Explanatory Note to heading 40.08).

(3) Erasers.

(4) Gaskets, washers and other seals.

(5) Boat or dock fenders, whether or not inflatable.

(6) Pneumatic mattresses, pillows and cushions and other inflatable articles (other than those of heading 40.14 or 63.06); water-mattresses.

(7) Rubber bands; tobacco-pouches; characters for date stamps and the like.

(8) Stoppers and rings for bottles.

(9) Pump rotors and moulds; rubber liners for milking machines; taps, cocks, valves and similar appliances; other articles for technical uses (including parts and accessories of machines and appliances of Section XVI and of instruments and apparatus of Chapter 90).

(10) Chassis mounting rubbers, mudflaps and pedal covers for motor vehicles, brake-blocks, mudguard-flaps and pedal blocks for cycles, and other parts and accessories for vehicles, aircraft or vessels of Section XVII.

(11) Plates, sheets and strip merely cut to non-rectangular shapes, and articles excluded from heading 40.08 because they have been milled, turned, assembled by glueing or sewing or otherwise worked.

(12) Rectangular (including square) patches with bevelled edges and patches of any other shapes for repairing inner tubes, obtained by moulding, cutting or grinding, consisting generally of a layer of self-vulcanising rubber on a vulcanised rubber backing and, subject to the provisions of Note 4 to Chapter 59, such patches consisting of several layers of fabric and rubber.

(13) Rubber-headed hammers.

(14) Small suction hooks, table mats, sink plugs, sink plungers, doorstops, rubber feet for furniture legs and other articles for household use.

The following are also excluded from this heading:

(a) Articles of woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, falling in Section XI (see Note 3 to Chapter 56 and Note 4 to Chapter 59) and articles made from textile materials combined with rubber threads (Section XI).

(b) Footwear and parts thereof of Chapter 64.

(c) Headgear (including bathing caps) and parts of headgear, of Chapter 65.

(d) Vacuum cup holders (suction grips) consisting of a base, a handle and a vacuum lever, of base metal, and rubber discs (Section XV).

(e) Rubber boats and rafts (Chapter 89).

(f) Parts and accessories of musical instruments (Chapter 92).

(g) Mattresses, pillows and cushions of cellular rubber, whether or not covered, including electric bed-warming pads fitted internally with cellular rubber, of heading 94.04.

(h) Toys, games and sports requisites and parts thereof of Chapter 95.

(ij) Date, sealing or numbering stamps, and the like, designed for operating in the hand, and other articles of Chapter 96.

40.17 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.

Hard rubber (for example, ebonite) is obtained by vulcanising rubber with a high proportion (more than 15 parts per hundred parts of rubber) of combined sulphur. Hard rubber may also contain pigments and high levels of fillers, for example, coal, clays and silica. In the absence of fillers, pigments and cellular structures, hard rubber is a hard, brownish-black (or sometimes red) material which is relatively inflexible and inelastic and can be moulded, sawn, drilled, turned, polished, etc. Many hard rubbers acquire a highly lustrous finish when polished.

This heading covers hard rubber including the cellular variety, in all forms including waste and scrap.

The heading also covers all hard rubber articles not specified or included in other Chapters. It includes vats, troughs, articles of tubing, knife handles and knobs, grip-handles and the like of all kinds, sanitary and hygienic articles.

This heading excludes, inter alia:

(a) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber.

(b) Parts and accessories of hard rubber for vehicles, aircraft, etc., which fall to be classified within any heading in Chapters 86 to 88.

(c) Instruments and appliances for medical, surgical, dental or veterinary purposes, and other instruments and apparatus of Chapter 90.

(d) Musical instruments and parts and accessories thereof (Chapter 92).

(e) Butt plates and other parts of arms (Chapter 93).

(f) Furniture, lamps and lighting fittings, and other articles of Chapter 94.

(g) Toys, games and sports requisites (Chapter 95).

(h) Brushes and other articles of Chapter 96.

ULTIMO CAMBIO D.O.F.