RUBBER UNDERLAY FLOOR COVERING MADE FROM RECYCLED TYRE TREAD WITH A LATEX BONDING AGENT. IT IS FIVE MILLIMETRES THICK. IT IS BACKED WITH A THIN NON WOVEN POLYPROPYLENE MATERIAL WHICH IS STICKY AND COVERED WITH A FILM WHICH PEELS OFF WHEN READY FOR USE. EACH ROLL OF UNDERLAY IS ONE METRE WIDE AND TEN METRES LONG. THE EDGES ARE NOT MOULDED OR BEVELLED.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S: GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4008 - PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 400821 - OF NON CELLULAR RUBBER; PLATES, SHEETS AND STRIP. CN CODE 40082110 - FLOOR COVERINGS AND MATS. ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN'S TO CHAPTER 4008