The Districts of Germany (Kreise) are administrative districts, and every state except the city-states of Berlin, Hamburg, and Bremen consists of "rural districts" (Landkreise), District-free Towns/Cities (Kreisfreie Städte, in Baden-Württemberg also called "<answer>urban districts</answer>", or Stadtkreise), cities that are districts in their own right, or local associations of a special kind (Kommunalverbände besonderer Art), see below. The state Free Hanseatic City of Bremen consists of two <answer>urban districts</answer>, while Berlin and Hamburg are states and <answer>urban districts</answer> at the same time.
Berlin and Hamburg are states and what else at the same time?
urban districts