Classification of rubber rolls as articles of vulcanised rubber clarifies tariff treatment for rice-mill replacement components.

Whether rubber rolls used in rice mills are classifiable as parts of milling machinery or as other articles of unhardened vulcanised rubber; Note 2 to Section XVI is subject to Note 1(a) which excludes such articles from machinery chapters, and the Explanatory Note to the vulcanised rubber heading includes articles for technical uses; the Board accepted the Tariff Conference view that the rolls merit classification under Heading 40.16 as other articles of vulcanised rubber.

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