<p>An extruded product comprising a rigid portion (1) and a flexible portion (2) which are co-extruded, wherein the rigid portion (1) is made of a resin or resin composition having a deflection temperature under load of from 80 to 120 DEG C as measured by JIS K 7207 A-method, and the flexible portion (2) is made of a resin composition comprising from 5 to 75 wt% of a vinyl chloride resin, from 5 to 70 wt% of a partially crosslinked acrylonitrile-butadiene copolymer and from 10 to 65 wt% of a plasticizer.</p>
