Chapter 40
Notes.
1-Except where the context otherwise requires, throughout the Nomenclature the expression “rubber” means the following products, whether or not vulcanized 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) Article of Chapter 90, 92, 94 or 96; or
(f) Articles of Chapter 95
(other than sports gloves and articles of headings Nos. 40.11 to 40.13).
3-In
headings Nos. 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-vulcanized, 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 No. 40.02, the expression “synthetic
rubber” applies to:
(a)
Unsaturated synthetic substances which can be irreversibly transformed by
vulcanization with sulfur 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 vulcanizing 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 saturates
synthetic high polymers provided that all the above-mentioned products comply
with the requirements concerning vulcanization, elongation and recovery in (a)
above.
5-(a)
Heading s Nos. 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)Vulcanizing
agents, accelerators, retarders or activators (other than those added for the
preparation of pre-vulcanized 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 No. 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 thermo sensitive rubber latexes), cationic surface-active agents
(generally for obtaining Electro-positive rubber latexes), antioxidants,
coagulants, crumbling agents, freeze-resisting agents, peptizes, preservatives,
stabilizers, viscosity-control agents, or similar special purpose additives.
6- For the purposes of heading No. 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 No. 40.08.
8- Heading No. 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 Nos. 10.01, 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 No. 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.
Explanatory
remarks to chapter 40
1-At the discretion of the Ministry of Industries and Mines and with the approval of the Ministry of Commerce, the inner lining of grinders are subject to a CBT rate of 5% of the value.
2-Exportaton is subject to the approval of the Ministry of Commerce.