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This heading covers all articles of vulcanised rubber (other than hard rubber) not covered by the preceding headings of this Chapter or by other Chapters.
The heading includes :(1) Articles of cellular rubber. (2) Floor coverings and mats (including bath mats), other than rectangular (including square) mats cut from plates or sheets of rubber and not further worked than surface-worked (see the Explanatory Note to heading 40.08). (3) Erasers. (4) Gaskets, washers and other seals. (5) Boat or dock fenders, whether or not inflatable. (6) Pneumatic mattresses, pillows and cushions and other inflatable articles (other than those of heading 40.14 or 63.06); water-mattresses. (7) Rubber bands; tobacco-pouches; characters for date stamps and the like. (8) Stoppers and rings for bottles. (9) Pump rotors and moulds; rubber liners for milking machines; taps, cocks, valves and similar appliances; other articles for technical uses (including parts and accessories of machines and appliances of Section XVI and of instruments and apparatus of Chapter 90). (10) Chassis mounting rubbers, mudflaps and pedal covers for motor vehicles, brake-blocks, mudguard-flaps and pedal blocks for cycles, and other parts and accessories for vehicles, aircraft or vessels of Section XVII. (11) Plates, sheets and strip merely cut to non-rectangular shapes, and articles excluded from heading 40.08 because they have been milled, turned, assembled by glueing or sewing or otherwise worked. (12) Rectangular (including square) patches with bevelled edges and patches of any other shapes for repairing inner tubes, obtained by moulding, cutting or grinding, consisting generally of a layer of self-vulcanising rubber on a vulcanised rubber backing and, subject to the provisions of Note 4 to Chapter 59, such patches consisting of several layers of fabric and rubber. (13) Rubber-headed hammers. (14) Small suction hooks, table mats, sink plugs, sink plungers, doorstops, rubber feet for furniture legs and other articles for household use. The following are also excluded from this heading : (a) Articles of woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, falling in Section XI (see Note 3 to Chapter 56 and Note 4 to Chapter 59) and articles made from textile materials combined with rubber threads (Section XI). (b) Footwear and parts thereof of Chapter 64. (c) Headgear (including bathing caps) and parts of headgear, of Chapter 65. (d) Vacuum cup holders (suction grips) consisting of a base, a handle and a vacuum lever, of base metal, and rubber discs (Section XV). (e) Rubber boats and rafts (Chapter 89). (f) Parts and accessories of musical instruments (Chapter 92). (g) Mattresses, pillows and cushions of cellular rubber, whether or not covered, including electric bed-warming pads fitted internally with cellular rubber, of heading 94.04. (h) Toys, games and sports requisites and parts thereof of Chapter 95. (ij) Date, sealing or numbering stamps, and the like, designed for operating in the hand, and other articles of Chapter 96.
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