THIS EPDM SPACER IS CLASSIFIED TO COMMODITY CODE 40081100 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4008 FOR PLATES, SHEETS, STRIP, RODS AND PROFILE SHAPES, OF VULCANISED RUBBER OTHER THAN HARD RUBBER
GIR 5(B) HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL
NOTE 1 TO CHAPTER 40
EXCEPT WHERE THE CONTEXT OTHERWISE REQUIRES, THROUGHOUT THE NOMENCLATURE THE EXPRESSION 'RUBBER' MEANS THE FOLLOWING PRODUCTS, WHETHER OR NOT VULCANISED OR HARD: NATURAL RUBBER, BALATA, GUTTA-PERCHA, GUAYULE, CHICLE AND SIMILAR NATURAL GUMS, SYNTHETIC RUBBER, FACTICE DERIVED FROM OILS, AND SUCH SUBSTANCES RECLAIMED.
NOTE 4 TO CHAPTER 40
IN NOTE 1 TO THIS CHAPTER AND IN HEADING 4002, THE EXPRESSION 'SYNTHETIC RUBBER' APPLIES TO:
(A) UNSATURATED SYNTHETIC SUBSTANCES WHICH CAN BE IRREVERSIBLY TRANSFORMED BY VULCANISATION WITH SULPHUR INTO NON-THERMOPLASTIC SUBSTANCES WHICH, AT A TEMPERATURE BETWEEN 18 AND 29 °C, WILL NOT BREAK ON BEING EXTENDED TO THREE TIMES THEIR ORIGINAL LENGTH AND WILL RETURN, AFTER BEING EXTENDED TO TWICE THEIR ORIGINAL LENGTH, WITHIN A PERIOD OF FIVE MINUTES, TO A LENGTH NOT GREATER THAN ONEAND-A-HALF TIMES THEIR ORIGINAL LENGTH. FOR THE PURPOSES OF THIS TEST, SUBSTANCES NECESSARY FOR THE CROSS-LINKING, SUCH AS VULCANISING ACTIVATORS OR ACCELERATORS, MAY BE ADDED; THE PRESENCE OF SUBSTANCES AS PROVIDED FOR BY NOTE 5(B)(2) AND (3) IS ALSO PERMITTED. HOWEVER, THE PRESENCE OF ANY SUBSTANCES NOT NECESSARY FOR THE CROSS-LINKING, SUCH AS EXTENDERS, PLASTICISERS AND FILLERS, IS NOT PERMITTED;
(B) THIOPLASTS (TM); AND
(C) NATURAL RUBBER MODIFIED BY GRAFTING OR MIXING WITH PLASTICS, DEPOLYMERISED NATURAL RUBBER, MIXTURES OF UNSATURATED SYNTHETIC SUBSTANCES WITH SATURATED SYNTHETIC HIGH POLYMERS PROVIDED THAT ALL THE ABOVEMENTIONED PRODUCTS COMPLY WITH THE REQUIREMENTS CONCERNING VULCANISATION, ELONGATION AND RECOVERY IN (A) ABOVE.
NOTE 9 TO CHAPTER 40
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 TO HEADING 40.08 INCLUDE:
(1) PLATES, SHEETS AND STRIP (HAVING A CROSS-SECTIONAL DIMENSION EXCEEDING 5 MM) IN THE LENGTH, OR MERELY CUT TO LENGTH OR INTO RECTANGLES
THE PRODUCTS OF THIS HEADING MAY BE SURFACE WORKED, THEY MAY ALSO BE PLAIN OR COLOURED. PROFILE SHAPES WITH AN ADHESIVE SURFACE, USED FOR SEALING WINDOW FRAMES, ARE CLASSIFIED IN THIS HEADING. COMBINATIONS OF VULCANISED RUBBER WITH OTHER MATERIALS (THAN TEXTILES) REMAIN CLASSIFIED IN THIS HEADING PROVIDED THAT THEY RETAIN THE ESSENTIAL CHARACTER OF RUBBER.