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 18o C and 29o 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 Notes 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.
HS code	Product description in English
4001	Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.
400110	- Natural rubber latex, whether or not pre- vulcanised:
	- - Exceeding 0.5 % by volume of ammonia content:
40011011	- - - Centrifuged concentrate rubber latex
40011019	- - - Other
	- - Not exceeding 0.5 % by volume of ammonia content:
40011021	- - - Centrifuged concentrate rubber latex
40011029	- - - Other
	- Natural rubber in other forms:
400121	- - Smoked sheets:
40012110	- - - RSS Grade 1
40012120	- - - RSS Grade 2
40012130	- - - RSS Grade 3
40012140	- - - RSS Grade 4
40012150	- - - RSS Grade 5
40012190	- - - Other
400122	- - Technically specified natural rubber (TSNR):
40012210	- - - TSNR 10
40012220	- - - TSNR 20
40012230	- - - TSNR L
40012240	- - - TSNR CV
40012250	- - - TSNR GP
40012290	- - - Other
400129	- - Other:
40012910	- - - Air-dried sheets
40012920	- - - Latex crepes
40012930	- - - Sole crepes
40012940	- - - Remilled crepes, including flat bark crepes
40012950	- - - Other crepes
40012960	- - - Superior processing rubber
40012970	- - - Skim rubber
40012980	- - - Scrap (tree, earth or smoked) and cup lump
	- - - Other:
40012991	- - - - In primary forms
40012999	- - - - Other
400130	- Balata, gutta-percha, guayule, chicle and similar natural gums:
40013020	- - In primary forms
40013090	- - Other
4002	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.
	- Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR):
40021100	- - Latex
400219	- - Other:
40021910	- - - In primary forms or in unvulcanised, uncompounded plates, sheets or strip
40021990	- - - Other
400220	- Butadiene rubber (BR):
40022010	- - In primary forms
40022090	- - Other
	- Isobutene-isoprene (butyl) rubber (IIR); halo- isobutene-isoprene rubber (CIIR or BIIR):
400231	- - Isobutene-isoprene (butyl) rubber (IIR):
40023110	- - - Unvulcanised, uncompounded plates, sheets or strip
40023190	- - - Other
400239	- - Other:
40023910	- - - Unvulcanised, uncompounded plates, sheets or strip
40023990	- - - Other
	- Chloroprene (chlorobutadiene) rubber (CR):
40024100	- - Latex
400249	- - Other:
40024910	- - - In primary forms
40024990	- - - Other
	- Acrylonitrile-butadiene rubber (NBR):
40025100	- - Latex
400259	- - Other:
40025910	- - - In primary forms
40025990	- - - Other
400260	- Isoprene rubber (IR):
40026010	- - In primary forms
40026090	- - Other
400270	- Ethylene-propylene-non-conjugated diene rubber (EPDM):
40027010	- - In primary forms
40027090	- - Other
400280	- Mixtures of any product of heading 40.01 with any product of this heading:
40028010	- - Mixtures of natural rubber latex with synthetic rubber latex
40028090	- - Other
	- Other:
40029100	- - Latex
400299	- - Other:
40029920	- - - In primary forms or in unvulcanised, uncompounded plates, sheets or strip
40029990	- - - Other
40030000	Reclaimed rubber in primary forms or in plates, sheets or strip.
40040000	Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom.
4005	Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
400510	- Compounded with carbon black or silica:
40051010	- - Of natural gums
40051090	- - Other
40052000	- Solutions; dispersions other than those of subheading 4005.10
	- Other:
400591	- - Plates, sheets and strip:
40059110	- - - Of natural gums
40059190	- - - Other
400599	- - Other:
40059910	- - - Latex
40059920	- - - Natural rubber compounded with substances other than carbon or silica
40059990	- - - Other
4006	Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
40061000	- “Camel-back” strips for retreading rubber tyres
400690	- Other:
	- - Of natural gums:
40069011	- - - Articles
40069019	- - - Other
40069090	- - Other
40070000	Vulcanised rubber thread and cord.
4008	Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.
	- Of cellular rubber:
400811	- - Plates, sheets and strip:
40081110	- - - Exceeding 5 mm in thickness, lined with textile fabric on one side
40081120	- - - Other, floor tiles and wall tiles
40081190	- - - Other
40081900	- - Other
	- Of non-cellular rubber:
400821	- - Plates, sheets and strip:
40082110	- - - Exceeding 5 mm in thickness, lined with textile fabric on one side
40082120	- - - Other, floor tiles and wall tiles
40082130	- - - Water stop
40082140	- - - Rubber soling sheet
40082190	- - - Other
40082900	- - Other
4009	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:
40091100	- - Without fittings
400912	- - With fittings:
40091210	- - - Mining slurry suction and discharge hoses
40091290	- - - Other
	- Reinforced or otherwise combined only with metal:
400921	- - Without fittings:
40092110	- - - Mining slurry suction and discharge hoses
40092190	- - - Other
400922	- - With fittings:
40092210	- - - Mining slurry suction and discharge hoses
40092290	- - - Other
	- Reinforced or otherwise combined only with textile materials:
400931	- - Without fittings:
40093110	- - - Mining slurry suction and discharge hoses
40093120	- - - Rubber hose of a kind used for gas stove
	- - - Other:
40093191	- - - - Fuel hoses, heater hoses and water hoses, of a kind used on motor vehicles of heading 87.02, 87.03, 87.04 or 87.11
40093199	- - - - Other
400932	- - With fittings:
40093210	- - - Mining slurry suction and discharge hoses
40093220	- - - Rubber hose of a kind used for gas stove
40093290	- - - Other
	- Reinforced or otherwise combined with other materials:
400941	- - Without fittings:
40094110	- - - Rubber hose of a kind used for gas stove
40094190	- - - Other
400942	- - With fittings:
40094210	- - - Mining slurry suction and discharge hoses
40094220	- - - Rubber hose of a kind used for gas stove
40094290	- - - Other
4010	Conveyor or transmission belts or belting, of vulcanised rubber.
	- Conveyor belts or belting:
40101100	- - Reinforced only with metal
40101200	- - Reinforced only with textile materials
40101900	- - Other
	- Transmission belts or belting:
40103100	- - Endless transmission belts of trapezoidal cross- section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
40103200	- - Endless transmission belts of trapezoidal cross- section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm
40103300	- - Endless transmission belts of trapezoidal cross- section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
40103400	- - Endless transmission belts of trapezoidal cross- section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm
40103500	- - Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm
40103600	- - Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm
40103900	- - Other
4011	New pneumatic tyres, of rubber.
40111000	- Of a kind used on motor cars (including station wagons and racing cars)
401120	- Of a kind used on buses or lorries:
40112010	- - Of a width not exceeding 450 mm
40112090	- - Other
40113000	- Of a kind used on aircraft
40114000	- Of a kind used on motorcycles
40115000	- Of a kind used on bicycles
40117000	- Of a kind used on agricultural or forestry vehicles and machines
401180	- Of a kind used on construction, mining or industrial handling vehicles and machines:
	- - Having a rim size not exceeding 61 cm:
40118011	- - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts, wheel-barrows or other industrial handling vehicles and machines
40118019	- - - Other
	- - Having a rim size exceeding 61 cm:
40118021	- - - Of a kind used on tractors, machinery of heading 84.29 or 84.30, forklifts or other industrial handling vehicles and machines
40118029	- - - Other
401190	- Other:
40119010	- - Of a kind used on vehicles of Chapter 87
40119020	- - Of a kind used on machinery of heading 84.29 or 84.30
40119030	- - Other, of a width exceeding 450 mm
40119090	- - Other
4012	Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.
	- Retreaded tyres:
40121100	- - Of a kind used on motor cars (including station wagons and racing cars)
401212	- - Of a kind used on buses or lorries:
40121210	- - - Of a width not exceeding 450 mm
40121290	- - - Other
40121300	- - Of a kind used on aircraft
401219	- - Other:
40121930	- - - Of a kind used on machinery of heading 84.29 or 84.30
40121940	- - - Of a kind used on vehicles of Chapter 87
40121990	- - - Other
401220	- Used pneumatic tyres:
40122010	- - Of a kind used on motor cars (including station wagons, racing cars)
	- - Of a kind used on buses or lorries:
40122021	- - - Of a width not exceeding 450 mm
40122029	- - - Other
40122030	- - Of a kind used on aircraft
40122040	- - Of a kind used on motorcycles
40122050	- - Of a kind used on bicycles
40122060	- - Of a kind used on machinery of heading 84.29 or 84.30
40122070	- - Of a kind used on other vehicles of Chapter 87
	- - Other:
40122091	- - - Buffed tyres
40122099	- - - Other
401290	- Other:
	- - Solid tyres:
40129014	- - - Solid tyres exceeding 250 mm in external diameter, of a width not exceeding 450 mm
40129015	- - - Solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm, for use on vehicles of heading 87.09
40129016	- - - Other solid tyres exceeding 250 mm in external diameter, of a width exceeding 450 mm
40129019	- - - Other
	- - Cushion tyres:
40129021	- - - Of a width not exceeding 450 mm
40129022	- - - Of a width exceeding 450 mm
40129070	- - Replaceable tyre treads of a width not exceeding 450 mm
40129080	- - Tyre flaps
40129090	- - Other
4013	Inner tubes, of rubber.
401310	- Of a kind used on motor cars (including station wagons and racing cars), buses or lorries:
	- - Of a kind used on motor cars (including station wagons and racing cars):
40131011	- - - Suitable for fitting to tyres of a width not exceeding 450 mm
40131019	- - - Suitable for fitting to tyres of a width exceeding 450 mm
	- - Of a kind used on buses or lorries:
40131021	- - - Suitable for fitting to tyres of a width not exceeding 450 mm
40131029	- - - Suitable for fitting to tyres of a width exceeding 450 mm
40132000	- Of a kind used on bicycles
401390	- Other:
	- - Of a kind used on machinery of heading 84.29 or 84.30:
40139011	- - - Suitable for fitting to tyres of a width not exceeding 450 mm
40139019	- - - Suitable for fitting to tyres of a width exceeding 450 mm
40139020	- - Of a kind used on motorcycles
	- - Of a kind used on other vehicles of Chapter 87:
40139031	- - - Suitable for fitting to tyres of a width not exceeding 450 mm
40139039	- - - Suitable for fitting to tyres of a width exceeding 450 mm
40139040	- - Of a kind used on aircraft
	- - Other:
40139091	- - - Suitable for fitting to tyres of a width not exceeding 450 mm
40139099	- - - Suitable for fitting to tyres of a width exceeding 450 mm
4014	Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.
40141000	- Sheath contraceptives
401490	- Other:
40149010	- - Teats for feeding bottles and similar articles
40149040	- - Stoppers for pharmaceutical use
40149050	- - Finger stalls
40149090	- - Other
4015	Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber.
	- Gloves, mittens and mitts:
40151100	- - Surgical
40151900	- - Other
401590	- Other:
40159010	- - Lead aprons
40159020	- - Divers' suits (wet suits)
40159090	- - Other
4016	Other articles of vulcanised rubber other than hard rubber.
401610	- Of cellular rubber:
40161010	- - Padding for articles of apparel or clothing accessories
40161020	- - Floor tiles and wall tiles
40161090	- - Other
	- Other:
401691	- - Floor coverings and mats:
40169110	- - - Mats
40169120	- - - Tiles
40169190	- - - Other
401692	- - Erasers:
40169210	- - - Eraser tips
40169290	- - - Other
401693	- - Gaskets, washers and other seals:
40169310	- - - Of a kind used to insulate the terminal leads of electrolytic capacitors
40169320	- - - Gaskets and o-rings, of a kind used on motor vehicles of heading 87.02, 87.03, 87.04 or 87.11
40169390	- - - Other
40169400	- - Boat or dock fenders, whether or not inflatable
40169500	- - Other inflatable articles
401699	- - Other:
	- - - Parts and accessories of a kind used for vehicles of Chapter 87
40169911	- - - - For vehicles of heading 87.02, 87.03, 87.04 or 87.05, other than weatherstripping
40169912	- - - - For vehicles of heading 87.11
40169913	- - - - Weatherstripping, of a kind used on motor vehicles of heading 87.02, 87.03 or 87.04
40169915	- - - - For vehicles of heading 87.09, 87.13, 87.15 or 87.16
40169916	- - - - Bicycle mudguards
40169917	- - - - Bicycle parts
40169918	- - - - Other bicycle accessories
40169919	- - - - Other
40169920	- - - Parts and accessories of rotochutes of heading 88.04
40169930	- - - Rubber bands
40169940	- - - Wall tiles
	- - - Other articles of a kind used in machinery or mechanical or electrical appliances, or for other technical uses:
40169951	- - - - Rubber rollers
40169952	- - - - Tyre mould bladders
40169953	- - - - Electrical insulator hoods
40169954	- - - - Rubber grommets and rubber covers for automotive wiring harnesses
40169959	- - - - Other
40169960	- - - Rail pads
40169970	- - - Structural bearings including bridge bearings
	- - - Other:
40169991	- - - - Table coverings
40169999	- - - - Other
4017	Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.
40170010	- Floor tiles and wall tiles
40170020	- Other articles of hard rubber
40170090	- Other