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of <h1>Ministry of Finance Clarifies Classification of Non-Cellular Rubber Profile Shapes Under Harmonized System of Nomenclature.</h1> A question arose regarding the classification of certain rubber products as profile shapes of non-cellular rubber. The Ministry of Finance, Department of Revenue, clarified that according to the Explanatory Notes to the Harmonized System of Nomenclature (HSN), profile shapes are defined as having a constant repetitive cross-section obtained through a single operation, typically extrusion. These shapes are classified under the relevant heading, whether or not they are cut to length, provided they are not cut to a length shorter than their greatest cross-sectional measurement. Classification should consider these guidelines.
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