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 35 Endless synchronous belts..(refer to 40103500 in HSC BK) Commodity Code Description 40 10 35 00 Endless synchronous belts..(refer to 40103500 in HSC BK)