mattwnz:
It is a roll of rubber strapping, which will be used to repair some chairs, where the existing rubber strapping under the cushions has gone hard from age and split. None of the retailers I have tried that sell this sort of thing in NZ stocks it. So guessing it falls under the furniture category. Not sure if there is any duty on that or not.
Are they fagas straps? if so we found them cheaper from the US than UK, premade options for the various standard sizes. But as others have mentioned you can make them yourself using stuff from Mollies etc if you want them cheaper.