THE PRELIMINARY PROVISIONS .
CHAPTER 40
RUBBER , SYNTHETIC RUBBER , FACTICE , AND ARTICLES THEREOF
NOTES
1 . EXCEPT WHERE THE CONTEXT OTHERWISE REQUIRES , THROUGHOUT THE TARIFF THE EXPRESSION " RUBBER " MEANS THE FOLLOWING PRODUCTS , WHETHER OR NOT VULCANISED OR HARDENED : NATURAL RUBBER , BALATA , GUTTA-PERCHA AND SIMILAR NATURAL GUMS , SYNTHETIC RUBBER , AND FACTICE DERIVED FROM OILS , AND SUCH SUBSTANCES RECLAIMED .
2 . THIS CHAPTER DOES NOT COVER THE FOLLOWING PRODUCTS OF RUBBER AND TEXTILES , WHICH FALL GENERALLY WITHIN SECTION XI :
( A ) KNITTED OR CROCHETED FABRIC OR ARTICLES THEREOF , ELASTIC OR RUBBERISED ( OTHER THAN TRANSMISSION , CONVEYOR AND ELEVATOR BELTS OR BELTING , OF RUBBERISED KNITTED OR CROCHETED FABRIC , OF HEADING NO 40.10 ) ; OTHER ELASTIC FABRIC OR ARTICLES THEREOF ;
( B ) TEXTILE HOSEPIPING AND SIMILAR TEXTILE TUBING , INTERNALLY COATED OR LINED WITH RUBBER ( HEADING NO 59.15 ) ;
( C ) WOVEN TEXTILE FABRICS ( OTHER THAN THE GOODS OF HEADING NO 40.10 ) IMPREGNATED , COATED , COVERED OR LAMINATED WITH RUBBER :
( I ) WEIGHING NOT MORE THAN 1 500 G/M2 ; OR
( II ) WEIGHING MORE THAN 1 500 G/M2 AND CONTAINING MORE THAN 50 % BY WEIGHT OF TEXTILE MATERIAL ;
AND ARTICLES OF THOSE FABRICS ;
( D ) FELT IMPREGNATED OR COATED WITH RUBBER AND CONTAINING MORE THAN 50 % BY WEIGHT OF TEXTILE MATERIAL , AND ARTICLES THEREOF ;
( E ) BONDED FIBRE FABRICS AND SIMILAR BONDED YARN FABRICS , IMPREGNATED OR COATED WITH RUBBER , OR IN WHICH RUBBER FORMS THE BONDING SUBSTANCE , IRRESPECTIVE OF THEIR WEIGHT PER SQUARE METRE , AND ARTICLES THEREOF ;
( F ) FABRICS COMPOSED OF PARALLEL TEXTILE YARNS AGGLOMERATED WITH RUBBER , IRRESPECTIVE OF THEIR WEIGHT PER SQUARE METRE , AND ARTICLES THEREOF .
HOWEVER , PLATES , SHEETS AND STRIP , OF EXPANDED , FOAM OR SPONGE RUBBER , COMBINED WITH TEXTILE FABRIC , AND ARTICLES THEREOF , ARE TO BE CLASSIFIED IN CHAPTER 40 PROVIDED THAT THE TEXTILE FABRIC IS PRESENT MERELY FOR REINFORCING PURPOSES .
3 . THE FOLLOWING ARE ALSO NOT COVERED BY THIS CHAPTER :
( A ) FOOTWEAR OR PARTS THEREOF FALLING WITHIN CHAPTER 64 ;
( B ) HEADGEAR OR PARTS THEREOF ( INCLUDING BATHING CAPS ) FALLING WITHIN CHAPTER 65 ;
( C ) MECHANICAL OR ELECTRICAL APPLIANCES OR PARTS THEREOF ( INCLUDING ELECTRICAL GOODS OF ALL KINDS ) , OF HARDENED RUBBER , FALLING WITHIN SECTION XVI ;
( D ) ARTICLES FALLING WITHIN CHAPTER 90 , 92 , 94 OR 96 ;
( E ) ARTICLES FALLING WITHIN CHAPTER 97 ( OTHER THAN SPORTS GLOVES AND GOODS FALLING WITHIN HEADING NO 40.11 ) ; OR
( F ) BUTTONS , COMBS , SMOKING PIPE STEMS , PENS OR OTHER ARTICLES FALLING WITHIN CHAPTER 98 .
4 . IN NOTE 1 TO THIS CHAPTER AND IN HEADINGS NOS 40.02 ,