Customs - Tariff Book
Notes
1.
Except where the context otherwise requires, throughout this Schedule 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.
2.
This Chapter does not cover the following:
(a)
goods of Section Xl (textiles and textile articles);
(b)
footwear or parts thereof of Chapter 64;
(c)
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 prevulcanised, 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°C 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 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 (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 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:
(i)
vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex);
(ii)
pigments or other colouring matter, other than those added solely for the purpose of identification;
(iii
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 amount of breadown 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 of 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.
| Heading | Description | General |
|---|---|---|
| 40.01 | Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip: | |
| 4001.10 | Natural rubber latex, whether or not pre-vulcanised | free |
| 4001.2 | Natural rubber in other forms: | |
| 4001.21 | Smoked sheets | free |
| 4001.22 | Technically specified natural rubber (TSNR) | free |
| 4001.29 | Other | free |
| 4001.30.15 | Inter-mixtures (excluding crêpe soling sheets) | 15% |
| 4001.30 | Balata, gutta-percha, guayule, chicle and similar natural gums: | |
| 4001.30.90 | Other | free |
| 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: | |
| 4002.1 | Styrene-butadiene rubber (SBR); carboxylated styrene-butadiene rubber (XSBR): | |
| 4002.11 | Latex: | |
| 4002.11.20 | Pre-vulcanised | free |
| 4002.11.90 | Other | 10% |
| 4002.19 | Other: | |
| 4002.19.20 | Styrene-butadiene-styrene | free |
| 4002.20 | Butadiene rubber (BR): | |
| 4002.20.20 | Pre-vulcanised latex | free |
| 4002.19.90 | Other | 10% |
| 4002.20.30 | Other latex | 10% |
| 4002.20.90 | Other | 10% |
| 4002.3 | Isobutene-isoprene (butyl) rubber (IIR); halo-isobutene-isoprene rubber (CIIR or BIIR): | |
| 4002.31 | Isobutene-isoprene (butyl) rubber (IIR): | |
| 4002.31.30 | Latex (excluding pre-vulcanised latex) | 10% |
| 4002.31.90 | Other | free |
| 4002.39.30 | Latex (excluding pre-vulcanised latex) | 10% |
| 4002.39 | Other: | |
| 4002.39.90 | Other | free |
| 4002.4 | Chloroprene (chlorobutadiene) rubber (CR): | |
| 4002.41 | Latex: | |
| 4002.41.20 | Pre-vulcanised | free |
| 4002.41.30 | Other, containing by mass 90 per cent or more chloroprene in solid form | free |
| 4002.41.90 | Other | 10% |
| 4002.49 | Other | free |
| 4002.5 | Acrylonitrile-butadiene rubber (NBR): | |
| 4002.51.20 | Pre-vulcanised | free |
| 4002.51 | Latex: | |
| 4002.51.90 | Other | 10% |
| 4002.59 | Other | free |
| 4002.60 | Isoprene rubber (IR) | free |
| 4002.70.30 | Latex (excluding pre-vulcanised latex) | 10% |
| 4002.70 | Ethylene-propylene-non-conjugated diene rubber (EPDM): | |
| 4002.70.90 | Other | free |
| 4002.80 | Mixtures of any product of heading 40.01 with any product of this heading | 10% |
| 4002.9 | Other: | |
| 4002.91.30 | Other, pre-vulcanised | free |
| 4002.91.20 | Vinylpyridine butadiene styrene latex | free |
| 4002.91 | Latex: | |
| 4002.91.90 | Other | 10% |
| 4002.99 | Other | free |
| 4003.00 | Reclaimed rubber in primary forms or in plates, sheets or strip | free |
| 4004.00 | Waste, parings and scrap of rubber (excluding hard rubber) and powders and granules obtained therefrom | free |
| 40.05 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip: | |
| 4005.10 | Compounded with carbon black or silica | 10% |
| 4005.20 | Solutions; dispersions (excluding those of subheading 4005.10) | 10% |
| 4005.9 | Other: | |
| 4005.91.30 | Strip (excluding that of balata, gutta-percha or factice), self-adhesive, coated with glass microspheres | free |
| 4005.91 | Plates, sheets and strip: | |
| 4005.91.90 | Other | 10% |
| 4005.99 | Other: | |
| 4005.99.20 | Natural rubber and gutta-percha | 10% |
| 4005.99.40 | Butadiene rubber (BR) | 10% |
| 4005.99.10 | Granules of unvulcanised natural rubber or synthetic rubber compounded ready for vulcanisation; mixtures of natural and synthetic rubber | 10% |
| 4005.99.30 | Styrene-butadiene rubber (SBR) | 10% |
| 4005.99.90 | Other | free |
| 40.06 | Other forms (for example, rods, tubes and profile shapes) and articles (for example discs and rings), of unvulcanised rubber: | |
| 4006.10 | "Camel-back" strips for retreading rubber tyres | 10% |
| 4006.90 | Other | 10% |
| 4007.00 | Vulcanised rubber thread and cord | 10% |
| 40.08 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber (excluding hard rubber): | |
| 4008.1 | Of cellular rubber: | |
| 4008.11.30 | Strip, self-adhesive, coated with glass microspheres | free |
| 4008.11 | Plates, sheets and strip: | |
| 4008.11.90 | Other | 15% |
| 4008.19 | Other | free |
| 4008.2 | Of non-cellular rubber: | |
| 4008.21 | Plates, sheets and strip: | |
| 4008.21.40 | Strip, self-adhesive, coated with glass microspheres | free |
| 4008.21.70 | Printing blankets with a micro grounded surface in standard gauges of 1 mm or more but not exceeding 2,58 mm and elasticity or stretching capability not exceeding 0,7 per cent at 500 N/5 cm | free |
| 4008.21.90 | Other | 15% |
| 4008.21.80 | Other, containing 90 per cent or more by mass of natural rubber | free |
| 4008.29 | Other | 15% |
| 40.09 | Tubes, pipes and hoses, of vulcanised rubber (excluding hard rubber), with or without their fittings (for example, joints, elbows, flanges): | |
| 4009.1 | Not reinforced or otherwise combined with other materials: | |
| 4009.11 | Without fittings | 15% |
| 4009.12 | With fittings | 15% |
| 4009.2 | Reinforced or otherwise combined only with metal: | |
| 4009.21.10 | With an inside diameter of 100 mm or less | free |
| 4009.21 | Without fittings: | |
| 4009.22 | With fittings | 15% |
| 4009.21.90 | Other | 15% |
| 4009.3 | Reinforced or otherwise combined only with textile materials: | |
| 4009.31 | Without fittings | 15% |
| 4009.32 | With fittings | 15% |
| 4009.4 | Reinforced or otherwise combined with other materials: | |
| 4009.41 | Without fittings | 15% |
| 4009.42 | With fittings | 15% |
| 40.10 | Conveyor or transmission belts or belting, of vulcanised rubber: | |
| 4010.1 | Conveyor belts or belting: | |
| 4010.11 | Reinforced only with metal | 15% |
| 4010.12 | Reinforced only with textile materials | 15% |
| 4010.19 | Other | 15% |
| 4010.3 | Transmission belts or belting: | |
| 4010.31 | Endless transmission belts of trapezoidal cross-section (V-belts), V- ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm | 15% |
| 4010.32 | Endless transmission belts of trapezoidal cross-section (V-belts) (excluding V-ribbed), of an outside circumference exceeding 60 cm but not exceeding 180 cm | 15% |
| 4010.33 | Endless transmission belts of trapezoidal cross-section (V-belts), V- ribbed, of an outside circumference exceeding 180 cm but not exceeding 240 cm | 15% |
| 4010.34 | Endless transmission belts of trapezoidal cross-section (V-belts) (excluding V-ribbed), of an outside circumference exceeding 180 cm but not exceeding 240 cm | 15% |
| 4010.35 | Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm | free |
| 4010.36 | Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm | 15% |
| 4010.39 | Other | 15% |
| 40.11 | New pneumatic tyres, of rubber: | |
| 4011.10.07 | Having a rim size of 41 cm (16 inches) | 30% |
| 4011.10.01 | Having a rim size not exceeding 33 cm (13 inches) | 30% |
| 4011.10.09 | Having a rim size of 43 cm (17 inches) or more | 30% |
| 4011.10 | Of a kind used on motor cars (including station wagons and racing cars): | |
| 4011.10.05 | Having a rim size of 38 cm (15 inches) | 30% |
| 4011.10.03 | Having a rim size of 35 cm (14 inches) | 30% |
| 4011.20.22 | Having a rim size not exceeding 44 cm (17.5 inches) | 25% |
| 4011.20.24 | Having a rim size exceeding 44 cm (17.5 inches) but not exceeding 51 cm (20 inches) | 25% |
| 4011.20.18 | Having a rim size of 38 cm (15 inches) or more | 25% |
| 4011.20.16 | Having a rim size not exceeding 35 cm (14 inches) | 25% |
| 4011.20.2 | Having a load index exceeding 121: | |
| 4011.20.1 | Having a load index not exceeding 121: | |
| 4011.20 | Of a kind used on buses or lorries: | |
| 4011.20.26 | Having a rim size exceeding 51 cm (20 inches) | 25% |
| 4011.30 | Of a kind used on aircraft | free |
| 4011.40 | Of a kind used on motorcycles | free |
| 4011.50 | Of a kind used on bicycles | free |
| 4011.70.20 | Having a rim size of 91 cm or more | free |
| 4011.70.10 | Having a rim size of less than 91 cm | 20% |
| 4011.70 | Of a kind used on agricultural or forestry vehicles and machines: | |
| 4011.80.20 | Having a rim size of 91 cm or more | free |
| 4011.80.10 | Having a rim size of less than 91 cm | 20% |
| 4011.80 | Of a kind used on construction, mining or industrial handling vehicles and machines: | |
| 4011.90.20 | Other | free |
| 4011.90 | Other: | |
| 4011.90.10 | Having a rim size of less than 91 cm (excluding those for use on wheelchairs) | 20% |
| 40.12 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: | |
| 4012.1 | Retreaded tyres: | |
| 4012.11 | Of a kind used on motor cars (including station wagons and racing cars) | 43% |
| 4012.12 | Of a kind used on buses or lorries | 36% |
| 4012.13 | Of a kind used on aircraft | free |
| 4012.19 | Other | 43% |
| 4012.20.20 | Of a kind used on busses or lorries | free |
| 4012.20 | Used pneumatic tyres: | |
| 4012.20.10 | Of a kind used on motor cars (including station wagons and racing cars) | free |
| 4012.20.90 | Other | free |
| 4012.90 | Other | 25% |
| 40.13 | Inner tubes, of rubber: | |
| 4013.10 | Of a kind used on motor cars (including station wagons and racing cars), buses or lorries | free |
| 4013.20 | Of a kind used on bicycles | free |
| 4013.90 | Other | free |
| 40.14 | Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber: | |
| 4014.10 | Sheath contraceptives | free |
| 4014.90 | Other: | |
| 4014.90.90 | Other | 20% |
| 4014.90.50 | Syringes of a capacity exceeding 230 cm³; enemas; cushions (ring type) and other inflatable articles for specialised nursing; oxygen bags, cannulae, vaporisers and other articles for the treatment or prevention of affections or diseases of the body (including earplugs); hot water bottles | free |
| 40.15 | Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber (excluding hard rubber): | |
| 4015.1 | Gloves, mittens and mitts: | |
| 4015.12 | Of a kind used for medical, surgical, dental or veterinary purposes | 20% |
| 4015.19 | Other: | |
| 4015.19.10 | Specially designed for outdoor sports or games (excluding that for diving activities) | 10% |
| 4015.19.90 | Other | 20% |
| 4015.90 | Other | 20% |
| 40.16 | Other articles of vulcanised rubber (excluding hard rubber): | |
| 4016.10.10 | Identifiable as integral parts of industrial machinery | free |
| 4016.10 | Of cellular rubber: | |
| 4016.10.90 | Other | 15% |
| 4016.9 | Other: | |
| 4016.91 | Floor coverings and mats | 15% |
| 4016.92 | Erasers | 15% |
| 4016.93 | Gaskets, washers and other seals: | |
| 4016.93.10 | Identifiable as integral parts of industrial machinery | free |
| 4016.94 | Boat or dock fenders, whether or not inflatable | 15% |
| 4016.93.90 | Other | 15% |
| 4016.95 | Other inflatable articles: | |
| 4016.95.20 | Of rubberised fabric, with hermetically sealed ends, for use as moulds in the manufacture, construction or maintenance of concrete pipes, voided (cavity) blocks, beams, slabs and structures | free |
| 4016.95.10 | Identifiable as integral parts of industrial machinery | free |
| 4016.95.30 | Of rubberised fabric with hermetically sealed ends, for use as stoppers in the closing or sealing of pipes | free |
| 4016.95.90 | Other | 15% |
| 4016.99.10 | Parts of railway and tramway locomotive and rolling-stock; parts of railway and tramway track fixtures and fittings; mechanical equipment, not electrically powered, for signalling to or controlling road, rail or other vehicles, ships or aircraft | free |
| 4016.99.30 | Parts of aircraft, parachutes, rotochutes, aircraft launching gear, deck- arrester or similar gear and ground flying trainers | free |
| 4016.99.15 | Parts of air brakes, vacuum brakes, hydraulic-air brakes or hydraulic- vacuum brakes, suitable for use with heavy motor vehicles | free |
| 4016.99.40 | Plugs for baths, sinks and washbasins | 20% |
| 4016.99.13 | Vulcanised rubber bands in immediate packaging of 20 kg or more | free |
| 4016.99.20 | Other parts for use with motor vehicles | 20% |
| 4016.99.17 | Unmounted rubber strips for windscreen wiper blades | free |
| 4016.99 | Other: | |
| 4016.99.50 | Castrating rings | 20% |
| 4017.00 | Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber | free |
| 4016.99.70 | Collapsible containers, of a capacity of 2 m³ or more | free |
| 4016.99.87 | Profile shapes, reinforced with steel, of a length exceeding 175 cm but not exceeding 225 cm, with two or more but not exceeding six longitudinal grooves | free |
| 4016.99.90 | Other | 15% |
| 4016.99.60 | Cable for launching gliders | free |
| 4016.99.85 | Other, identifiable as integral parts of industrial machinery | free |
Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.
