Forudsat ikke andetsteds nævnt (se især undtagelserne i »Forklarende Bemærkninger til TSR­nomenklaturen«, pos 40.14) omfatter positionen f.eks. :
Provided they are not included elsewhere (see in particular the exclusions listed at the end of heading No. 40.14 in the Explanatory Notes to the CCC Nomenclature) the following goods of unhardened vulcanised rubber are covered by this subheading: