1. Except where the context otherwise requires, throughout this Schedule 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 :
(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 and articles of headings Nos.40.11to40.13).
(b) Blocks of irregular shape , lumps , bales, powders, granules , crumbs and similar bulk forms.
(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.
(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);
(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), anti-oxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
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 yam or cord impregnated, coated, covered or sheathed with rubber.
9. In headings Nos. 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 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.
| Heading No. | Sub-heading No. | Description of article |
Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 40.01 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip | |||
| 4001.10 | - Natural rubber latex, whether or not prevulcanised | 35% | ... | |
| - Natural rubber in other forms : | ||||
| 4001.21 | --Smoked sheets | 25% | ... | |
| 4001.22 | --Technically specified natural rubber (TSNR) | 25% | ... | |
| 4001.29 | --Other | 25% | ... | |
| 4001.30 | -Balata, gutta-percha, guayule, chicle and similar natural gums | 35% | ... | |
| 40.02 | Synthetic rubber, and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading No. 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): | ||||
| 4002.11 | --Latex | 35% | ... | |
| 4002.19 | --Other | 35% | ... | |
| 4002.20 | -Butadiene rubber (BR) | 35% | ... | |
| --Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): | ||||
| 4002.31 | -Isobutene-isoprene (butyl) rubber (IIR) | 35% | ... | |
| 4002.39 | --Other | 35% | ... | |
| -Chloroprene (chlorobutadiene) rubber (CR): | ||||
| 4002.41 | --Latex | 35% | ... | |
| 4002.49 | --Other | 35% | ... | |
| -Acrylonitrile-butadiene rubber (NBR): | ||||
| 4002.51 | --Latex | 35% | ... | |
| 4002.59 | --Other | 35% | ... | |
| 4002.60 | -Isoprene rubber (IR) | 35% | ... | |
| 4002.70 | -Ethylene-propylene-non-conjugated diene rubber (EPDM) | 35% | ... | |
| 4002.80 | -Mixtures of any product of heading No. 40.01 with any product of this heading | 35% | ... | |
| -Other: | ||||
| 4002.91 | --Latex | 35% | ... | |
| 4002.99 | --Other | 35% | ... | |
| 40.03 | 4003.00 | Reclaimed rubber in primary forms or in plates, sheets or strip | 35% | ... |
| 40.04 | 4004.00 | Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom | 35% | ... |
| 40.05 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | |||
| 4005.10 | -Compounded with carbon black or silica | 35% | ... | |
| 4005.20 | -Solutions; dispersions other than those of sub-heading No. 4005.10 | 35% | ... | |
| -Other: | ||||
| 4005.91 | --Plates , sheets and strip | 35% | ... | |
| 4005.99 | --Other | 35% | ... | |
| 40.06 | Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber | |||
| 4006.10 | - "Camel-back" strips for retreading rubber tyres | 35% | ... | |
| 4006.90 | - Other | 35% | ... | |
| 40.07 | 4007.00 | Vulcanised rubber thread and cord | 35% | ... |
| 40.08 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber | |||
| -Of cellular rubber : | ||||
| 4008.11 | --Plates, sheets and strip | 35% | ... | |
| 4008.19 | --Other | 35% | ... | |
| -Of non-cellular rubber: | ||||
| 4008.21 | --Plates, sheets and strip | 35% | ... | |
| 4008.29 | --Other | 35% | ... | |
| 40.09 | Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) | |||
| 4009.10 | - Not reinforced or otherwise combined with other materials, without fittings | 35% | ... | |
| 4009.20 | - Reinforced or otherwise combined only with metal, without fittings | 35% | ... | |
| 4009.30 | - Reinforced or otherwise combined only with textile materials, without fittings | 35% | ... | |
| 4009.40 | - Reinforced or otherwise combined with other materials, without fittings | 35% | ... | |
| 4009.50 | - With fittings | 35% | ... | |
| 40.10 | Conveyor or transmission belts or belting, of vulcanised rubber | |||
| - Conveyor belts or belting : | ||||
| 4010.11 | -- Reinforced only with metal | 35% | ... | |
| 4010.12 | -- Reinforced only with textile materials | 35% | ... | |
| 4010.13 | -- Reinforced only with plastics | 35% | ... | |
| 4010.19 | --Other | 35% | ... | |
| - Transmission belts or belting : | ||||
| 4010.21 | -- Endless transmission belts of trapezoidal cross-section (V-belts) , whether or not grooved, of a circumference exceeding 60 cm but not exceeding 180 cm | 35% | ... | |
| 4010.22 | --Endless transmission belts of trapezoidal cross-section (V-belts), whether or not grooved, of a circumference exceeding 180 cm but not exceeding 240 cm | 35% | ... | |
| 4010.23 | -- Endless synchronous belts, of a circumference exceeding 60 cm but not exceeding 150cm | 35% | ... | |
| 4010.24 | -- Endless synchronous belts, of a circumference exceeding 150 cm but not exceeding 198cm | 35% | ... | |
| 4010.29 | --Other | 35% | ... | |
| 40.11 | New pneumatic tyres, of rubber | |||
| 4011.10 | -Of a kind used on motor cars (including station wagons and racing cars) | 35% | ... | |
| 4011.20 | - Of a kind used on buses or lorries | 35% | ... | |
| 4011.30 | - Of a kind used on aircraft | 3% | ... | |
| 4011.40 | - Of a kind used on motorcycles | 35% | ... | |
| 4011.50 | - Of a kind used on bicycles | 35% | ... | |
| -Other: | ||||
| 4011.91 | -- Having a "herring-bone" or similar tread | 35% | ... | |
| 4011.99 | --Other | 35% | ... | |
| 40.12 | Retreaded or used pneumatic tyres of rubber; Solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber | |||
| 4012.10 | - Retreaded tyres | 35% | ... | |
| 4012.20 | - Used pneumatic tyres | 35% | ... | |
| 4012.90 | -Other | 35% | ... | |
| 40.13 | Inner tubes, of rubber | |||
| 4013.10 | - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries | 35% | ,.. | |
| 4013.20 | - Of a kind used on bicycles | 35% | ... | |
| 4013.90 | - Other | 35% | ... | |
| 40.14 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber | |||
| 4014.10 | - Sheath contraceptives | 35% | ... | |
| 4014.90 | - Other | 35% | ... | |
| 40.15 | Articles of apparel and clothing accessories (including gloves), for all purposes, of vulcanised rubber other than hard rubber | |||
| - Gloves: | ||||
| 4015.11 | --Surgical | 35% | ... | |
| 4015.19 | --Other | 35% | ... | |
| 4015.90 | - Other | 35% | ... | |
| 40.16 | Other articles of vulcanised rubber other than hard rubber | |||
| 4016.10 | - Of cellular rubber | 35% | ... | |
| -Other: | ||||
| 4016.91 | -- Floor coverings and mats | 35% | ... | |
| 4016.92 | --Erasers | 35% | ... | |
| 4016.93 | -- Gaskets, washers and other seals | 35% | ... | |
| 4016.94 | -- Boat or dock fenders, whether or not inflatable | 35% | ... | |
| 4016.95 | --Other inflatable articles | 35% | ... | |
| 4016.99 | --Other | 35% | ... | |
| 40.17 | 4017.00 | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber | 35% | ... |