Section 07 Plastics and articles thereof; rubber and articles thereof 40 Rubber and articles thereof 40 10 Conveyor or transmission belts or belting, of vulcanised rubber 40 10 31 - - Endless transmission belts of trapezoidal cross- section (v-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm Commodity Code Description 40 10 31 00 - - Endless transmission belts of trapezoidal cross- section (v-belts), V-ribbed, of an outside circumference exceeding 60 cm but not exceeding 180 cm