… machine comprises a cluster of teat‑cups (each with a rubber liner) which are connected, by means of flexible … Pails, lids, pulsators, teat‑cups and fittings ( other than rubber liners, etc. ‑ heading 40.16 ) for milking machines; …
… those of other materials ( other than unhardened vulcanised rubber, ceramics or glass) are also covered by the heading. … valves and similar appliances made of unhardened vulcanised rubber ( heading 40.16 ), ceramics ( heading 69.03 or 69.09 …