CLASSIFICATION IS DETERMINED IN ACCORDANCE WITH THE PROVISIONS OF G.I.R.'S 1 AND 6, AS WELL AS THE TEXT OF HEADINGS 4008, 400811 AND 40081100 (PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER: OF CELLULAR RUBBER: PLATES, SHEET AND STRIP). TARIFF CHAPTER NOTE 4 ALSO REFERS.