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Eraser 
To perform the gum I type 12 vp (it is possible less or more - as you like, it will be the width of the elastic 
band ) Then one loop of lifting and knitting a series of single crochet (SBN) 

Again a loop of lifting and a row of SBN, but we will surely knit them for the back of the loop 

So I knit with rows of SBN go back / forth and such a transverse elastic band comes out. 

And so to the required head circumference (the number of gum ribs should be a multiple of 12 - thanks for the hint o5ya) 

Then I connect the beginning and the end (note that the loop on the hook and the tail from the initial thread should be on opposite the ends

So, I make 1 lifting loop and insert the hook into the first loop of one side and into the first loop of the second side, pulling the thread through them and through the loop on the hook - a deaf loop. Then I connect further with deaf loops or semi-columns (ignoramus - I don’t know how they are called correctly))) second from second, etc. 

The result - the seam 

folding gum half (seam upwards) 
1 loop rise and then insert the hook into the loop below the arrow (it is between the edges - in the "cavity") - provyazyvayu therein 1 sc 

Then the fingers move, the rib lay-up and at its I knit 2 scs in a loop 

so I 

knit 10 such scs (i.e., 5 times along the edges of the ribs 2 sbs), then I make 1 sc in the “hollow” (arrow again) - sorry, so much so, but for some and it will be useful for everyday)

Further knitting the entire length of the same - every 10 sc (2 RLS in five ribs) do sc in 1 "trough" 

connects with the top end)