RUBBER FLOOR COVERING OF NON-CELLULAR RUBBER. A RUBBER STRIP APPROX 14MM WIDE X 17 MM HIGH HAVING TEXTILE FIBRES EMBEDDED WITHIN IT AND THAT HAS BEEN CUT FROM A LARGER SHEET. THE STRIPS ARE THEN DRILLED ALONG THE SIDE WITH A SERIES OF HOLES TO ALLOW METAL RODS TO BE PASSED THROUGH FOR SECURING INTO A GRID.

THIS RUBBER FLOOR COVERING IS CLASSIFIED TO COMMODITY CODE 4016910000 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATION RULES (GIR): GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4016. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. SECTION AND CHAPTER NOTES: CHAPTER 40, NOTE 9 - "IN HEADINGS 4001, 4002, 4003, 4005 AND 4008, 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 4008, THE EXPRESSIONS 'RODS' AND 'PROFILE SHAPES' APPLY ONLY TO SUCH PRODUCTS, WHETHER OR NOT CUT TO LENGTH OR SURFACE-WORKED BUT NOT OTHERWISE WORKED." HARMONISED SYSTEM EXPLANATORY NOTES (HSEN): HSEN TO 4008 STATES, IN PART, "THIS HEADING ALSO COVERS RUBBER FLOORING MATERIAL IN THE PIECE, AND TILES, MATS AND OTHER ARTICLES, OBTAINED MERELY BY CUTTING PLATES OR SHEETS OF RUBBER INTO RECTANGULAR (INCLUDING SQUARE) SHAPES." THIS HEADING EXCLUDES, INTER ALIA: (A)... (B) PLATES, SHEETS AND STRIP, WHETHER OR NOT SURFACE-WORKED (INCLUDING SQUARE OR RECTANGULAR ARTICLES CUT THEREFROM), WITH BEVELLED OR MOULDED EDGES, OR WITH ROUNDED CORNERS, OPENWORK, BORDERS OR OTHERWISE WORKED, OR CUT INTO SHAPES OTHER THAN RECTANGULAR (INCLUDING SQUARE) (HEADING 4014, 4015 OR 4016).