Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697638906104.pdf (Bahamas)
Notes.

Chapter 40 Rubber and articles thereof 1.- 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.
Section VII Chapter 40 2.- This Chapter does not cover: (a) Goods of Section XI (textiles and textile articles); (b) Footwear or parts thereof of Chapter 64; I Headgear or parts thereof (including bathing caps) of Chapter 65; (d) Mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber; (e) Articles of Chapter 90, 92, 94 or 96; or (f) Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13).
3.- In headings 40.01 to 40.03 and 40.05, the expression “primary forms” applies only to the following forms: (a) Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); (b) Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.
4.- In Note 1 to this Chapter and in heading 40.02, 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 ºC and 29 ºC, 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 one and 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) (ii) and (iii) 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 I; and I 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 above- mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.
5.- (A) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with : Section VII Chapter 40 (i) (ii) (iii) vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); pigments or other colouring matter, other than those added solely for the purpose of identification; plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (B); (B) The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material: (i) emulsifiers or anti-tack agents; (ii) small amounts of breakdown products of emulsifiers; (iii) very small amounts of the following: heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro- positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar special-purpose additives.
6.- For the purposes of heading 40.04, the expression “waste, parings and scrap” means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons.

7.- Thread wholly of vulcanised rubber, of which any cross-sectional dimension exceeds 5 mm, is to be classified as strip, rods or profile shapes, of heading 40.08.
8.- Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber.
9.- In headings 40.01, 40.02, 40.03, 40.05 and 40.08, 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 40.08 the expressions “rods” and “profile shapes” apply only to such products, whether or not cut to length or surface-worked but not otherwise worked.

TARIFF HEADING TARIFF TRADE NO.

TARIFF DESCRIPTION UNIT FOR DUTY RATE OF DUTY UNIT FOR CLASSIFIC ATION 40.01 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip.

4001.1000 - Natural rubber latex, whether or not pre- vulcanised a.v.

45% lb.
45% lb.

Section VII Chapter 40 - Natural rubber in other forms: 4001.2100 -- Smoked sheets 4001.2200 -- Technically specified natural rubber (TSNR) 4001.2900 -- Other 4001.3000 - Balata, gutta-percha, guayule, chicle and similar natural gums a.v.

a.v.

a.v.

a.v.

45% 45% 45% 45% 40.02 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip.
- Styrene-butadiene rubber (SBR); carbo- xylated styrene-butadiene rubber(XSBR): 4002.1100 - Latex 4002.1900 -- Other 4002.2000 - Butadiene rubber (BR) - Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): 4002.3100 -- Isobutene-isoprene (butyl) rubber (IIR) 4002.3900 -- Other a.v.

a.v.

a.v.

45% 45% 45% a.v.

a.v.

45% 45% lb.

lb.

lb.

lb.

lb.

lb.

lb.

lb.

lb.

TARIFF HEADING TARIFF TRADE NO.


TARIFF DESCRIPTION UNIT FOR DUTY RATE OF DUTY UNIT FOR CLASSIFIC ATION - Chloroprene (chlorobutadiene) rubber (CR): 4002.4100 -- Latex 4002.4900 -- Other - Acrylonitrile-butadiene rubber (NBR): 4002.5100 -- Latex 4002.5900 -- Other 4002.6000 - Isoprene rubber (IR) 4002.7000 - Ethylene-propylene-non-conjugated diene rubber (EPDM) a.v.

a.v.

a.v.

a.v.

a.v.

a.v.

45% 45% 45% 45% 45% 45% Section VII Chapter 40 lb.

lb.

lb.

lb.

lb.

lb.


4002.8000 - Mixtures of any product of heading 40.01 with any product of this heading a.v.

45% lb.

- Other: 4002.9100 -- Latex 4002.9900 -- Other 40.03 4003.0000 Reclaimed rubber in primary forms or in plates, sheets or strip.

a.v.

a.v.

a.v.

45% 45% 45% 40.04 4004.0000 Waste, parings and scrap of rubber (other a.v.

45% than hard rubber) and powders and granules obtained therefrom.

40.05 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
4005.1000 - Compounded with carbon black or silica 4005.2000 - Solutions; dispersions other than those of subheading 4005.10 - Other: 4005.9100 -- Plates, sheets and strip 4005.9900 -- Other a.v.

a.v.

a.v.

a.v.

45% 45% 45% 45% lb.

lb.

lb.

lb.

lb.

lb.

lb.

lb.

TARIFF HEADING TARIFF TRADE NO.

TARIFF DESCRIPTION UNIT FOR DUTY RATE OF DUTY UNIT FOR CLASSIFIC ATION 40.06 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber.
40.07 40.08 40.09 4006.1000 - “Camel-back” strips for retreading rubber tyres a.v.

45% Section VII Chapter 40 lb.

4006.9000 - Other 4007.0000 Vulcanised rubber thread and cord.

a.v.

a.v.

45% 45% lb.

lb.

Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber.
- Of cellular rubber: 4008.1100 -- Plates, sheets and strip 4008.1900 -- Other - Of non-cellular rubber: 4008.2100 -- Plates, sheets and strip 4008.2900 -- Other Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges).
- Not reinforced or otherwise combined with other materials: 4009.1100 -- Without fittings 4009.1200 -- With fittings - Reinforced or otherwise combined only with metal: 4009.2100 -- Without fittings 4009.2200 -- With fittings a.v.

a.v.

a.v.

a.v.

45% 45% 45% 45% a.v.

45% a.v.

45% a.v.

a.v.

45% 45% lb.

lb.

lb.

lb.

lb.

lb.

lb.

lb.

TARIFF HEADING TARIFF TRADE NO.


TARIFF DESCRIPTION UNIT FOR DUTY RATE OF DUTY UNIT FOR CLASSIFIC ATION - Reinforced or otherwise combined only with textile materials: 4009.3100 -- Without fittings 4009.3200 -- With fittings a.v.

a.v.

45% 45% lb.

lb.

- Reinforced or otherwise combined with other materials: Section VII Chapter 40 4009.4100 -- Without fittings 4009.4200 -- With fittings a.v.

a.v.

45% 45% lb.

lb.

40.10 Conveyor or transmission belts or belting, of vulcanised rubber.
- Conveyor belts or belting: 4010.1100 -- Reinforced only with metal 4010.1200 -- Reinforced only with textile materials 4010.1900 -- Other 4010.3100 4010.3200 4010.3300 - Transmission belts or belting: -- Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm (23.62 inches) but not exceeding 180 cm (70.87 inches).
-- Endless transmission belts of trapezoidal cross-section (V-belts), other than V- ribbed, of an outside circumference exceeding 60 cm (23.62 inches) but not exceeding 180 cm (70.87 inches) -- Endless transmission belts of trapezoidal cross-section (v-belts), V-ribbed, of an outside circumference exceeding 180 cm (70.87 inches) but not exceeding 240 cm (94.49 inches) a.v.

a.v.

a.v.

45% 45% 45% lb.

lb.

lb.

a.v.

45% lb.

a.v.

45% lb.

a.v.

45% lb.

TARIFF HEADING TARIFF TRADE NO.


TARIFF DESCRIPTION 4010.3400 -- Endless transmission belts of trapezoidal cross-section (V-belts), other than V- ribbed, of an outside circumference exceeding 180 cm (70.87 inches) but not exceeding 240 cm (94.49 inches) UNIT FOR DUTY a.v.

RATE OF DUTY 45% UNIT FOR CLASSIFIC ATION lb.


4010.3500 4010.3600 -- Endless synchronous belts, of an outside circumference exceeding 60 cm (23.62 inches) but not exceeding 150 cm (59.06 inches) -- Endless synchronous belts, of an outside circumference exceeding 150 cm (59.06 inches) but not exceeding 198 cm (77.95 inches) a.v.

45% Section VII Chapter 40 lb.

a.v.

45% lb.

4010.3900 -- Other a.v.

45% lb.

40.11 New pneumatic tyres, of rubber.
4011.1000** - Of a kind used on motor cars (including station wagons and racing cars) 4011.2000** - Of a kind used on buses or lorries 4011.3000** - Of a kind used on aircraft 4011.4000** - Of a kind used on motorcycles 4011.5000** - Of a kind used on bicycles 4011.6100** 4011.6200** - Other, having a “herring-bone” or similar tread: -- Of a kind used on agricultural or forestry vehicles and machines -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm (24.02 inches) - - - - - - - Free No.
Free Free Free Free No.

No.

No.

No.

Free Free No.

No.

TARIFF HEADING TARIFF TRADE NO.

TARIFF DESCRIPTION 4011.6300** -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm (24.02 inches) UNIT FOR DUTY - RATE OF DUTY Free UNIT FOR CLASSIFIC ATION No.

4011.6900** -- Other - Free No.
*See also second schedule 7 - Other: 4011.9200** -- Of a kind used on agricultural or forestry vehicles and machines 4011.9300** -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm (24.02 inches) 4011.9400** -- Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm (24.02 inches) 4011.9900** -- Other 40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber.
- Retreaded tyres: 4012.1100** -- Of a kind used on motor cars (including station wagons and racing cars) 4012.1200** -- Of a kind used on buses or lorries 4012.1300** -- Of a kind used on aircraft 4012.1900** -- Other 4012.20 -- Used pneumatic tyres: 4012.2010 --- Of a kind used on motor cars, buses and lorries.

4012.2090 --- Other Section VII Chapter 40 Free No.

Free No.

Free No.

Free No.

Free No.

Free Free Free No.

No.

No.

Free No.

Free No.

- - - - - - - - - - TARIFF HEADING TARIFF TRADE NO.
TARIFF DESCRIPTION 4012.90** - Other: 4012.9010** --- Of a kind used on motor cars, buses and lorries 4012.9090** --- Other 40.13 Inner tubes, of rubber.

*See also second schedule 8 UNIT FOR DUTY RATE OF DUTY UNIT FOR CLASSIFIC ATION - - Free No.

Free No.
Free No.

4013.1000** - Of a kind used on motor cars (including station wagons and racing cars), buses or lorries 4013.2000** - Of a kind used on bicycles 4013.90 - Other: 4013.9010** --- Of a kind used on motorcycles 4013.9020** --- Of a kind used on aircraft 4013.9090** --- Other Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber.

Section VII Chapter 40 No.

Free Free No.

Free Free Free No.

No.

No.


- - - - - 4014.1000 - Sheath contraceptives a.v.

Free lb.

4014.90 - Other: 4014.9010 --- Baby nipples 4014.9090 --- Other - a.v.

Free 45% lb.

lb.

Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber.

- Gloves, mittens and mitts: 4015.1100 -- Surgical 4015.1900 -- Other a.v.

a.v.

45% 45% lb.

lb.

40.14 40.15 TARIFF HEADING TARIFF TRADE NO.


TARIFF DESCRIPTION 4015.90 - Other: 4015.9010 --- Articles of apparel 4015.9090 --- Other UNIT FOR DUTY RATE OF DUTY UNIT FOR CLASSIFIC ATION a.v.

a.v.

35% 35% lb.

lb.

*See also second schedule 9 40.16 Other articles of vulcanised rubber other than hard rubber.

4016.1000 - Of cellular rubber a.v.

45% lb.


Section VII Chapter 40 - Other: 4016.9100 -- Floor coverings and mats 4016.9200 -- Erasers 4016.9300 -- Gaskets, washers and other seals 4016.9400 -- Boat or dock fenders, whether or not inflatable 4016.9500 -- Other inflatable articles 4016.9900 -- Other 40.17 4017.0000 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber.

a.v.

a.v.

a.v.

a.v.

a.v.

a.v.

a.v.

45% 45% 45% 45% 45% 45% 45% lb.

lb.

lb.

lb.


lb.

lb.

lb.

*See also second schedule 10 Section VII Chapter 40 *See also second schedule 11