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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 : (1) Rubber thread made by helicoidal cutting of unvulcanised rubber sheets or by extrusion of compounds with a basis of latex (including pre-vulcanised latex). (2) Rings, discs and washers of unvulcanised rubber, used mainly for sealing certain kinds of airtight containers, or sealing the joints between two (usually rigid) parts. (3) Plates, sheets and strip of unvulcanised rubber, worked otherwise than by surface-working or cut to shapes other than rectangular (including square). 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).
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