HEADING 40.17 - HARD RUBBER (FOR EXAMPLE EBONITE) IN ALL FORMS INCLUDING WASTE AND SCRAP; ARTICLES OF HARD RUBBER.

40 COMMODITIES

Hard rubber (for example ebonite) is obtained by vulcanising rubber with a high proportion (more than 15 parts per hundred parts of rubber) of combined sulphur. Hard rubber may also contain pigments and high levels of fillers for example coal clays and silica. In the absence of fillers pigments and cellular structures hard rubber is a hard brownish-black (or sometimes red) material which is relatively inflexible and inelastic and can be moulded sawn drilled turned polished etc. Many hard rubbers acquire a highly lustrous finish when polished.

This heading covers hard rubber including the cellular variety in all forms including waste and scrap.

The heading also covers all hard rubber articles not specified or included in other Chapters. It includes vats troughs articles of tubing knife handles and knobs grip-handles and the like of all kinds sanitary and hygienic articles.

This heading excludes inter alia :

(a)Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds) of hard rubber.

(b)Parts and accessories of hard rubber for vehicles aircraft etc. which fall to be classified within any heading in Chapters 86 to 88.

(c)Instruments and appliances for medical surgical dental or veterinary purposes and other instruments and apparatus of CHAPTER90.

(d)Musical instruments and parts and accessories thereof (CHAPTER92).

(e)Butt plates and other parts of arms (CHAPTER93).

(f)Furniture lamps and lighting fittings and other articles of CHAPTER94.

(g)Toys games and sports requisites (CHAPTER95).

(h)Brushes and other articles of CHAPTER96.