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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. (b) Splitting to remove the tread. (c) Cutting into pieces.
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).
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