Subheading 560410 covers articles where rubber or elastomeric material forms the core and textile wrapping is applied around it — the rubber provides the elastic function. Subheading 560490 covers the reverse: a textile yarn or strip that has been coated, covered, or sheathed with rubber or plastics on the outside. The distinction turns on which material forms the core versus the coating.

If the strip is a textile-covered rubber thread or cord, it falls under 5604. If it is a woven narrow fabric incorporating rubber thread (such as a woven elastic band), it may instead fall under the narrow woven fabrics heading. The classification depends on whether the article is a yarn/thread/cord or a finished woven structure — a binding ruling is advisable for borderline elastic trimmings.