Rubber underlay. The product is described as a natural rubber material attached to a layer of textile and foil (to prevent damp). The underlay is used under laminate and real wood flooring. It comes in strips which are rolled up and packed in individual bags.

G.I.R 1 & 6 Notes to chapter 40 HSEN to chapter 40 and heading 4005 Text to code 4005 & 4005 91 Re-issue of BTI IENEN004-2023-BTI45 Previous lab advice R23A0017