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The tariff classification of abrasive articles from Canada.
Issued February 17, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 807031 (February 17, 1995)
Tariff classification
HTS codes: 6804.22.1000, 6804.22.6000
Headings: 6804
Product description
The importer produces two different types of abrasives. The first type is made of synthetic alloys which is composed of 30% polyester resin, 15% natural salt, and 55% zircon oxide. The second type is made of natural alloys which is composed of 55% magnesium oxide, 30% saturated water from magnesium chloride, and 15% silicon carbide.
CBP rationale
The applicable subheading for the abrasive articles made of synthetic alloys will be 6804.22.1000, Harmonized Tariff Schedules of the United States (HTS), which provides for other millstones, grindstones, grinding wheels and the like: of other agglomerated abrasives or of ceramics: bonded with synthetic resins. The applicable subheading for the abrasive articles made of natural alloys will be 6804.22.6000, HTS, which provides for other millstones, grindstones, grinding wheels and the like: of other agglomerated abrasives or of ceramics: other: other.
Full text
NY 807031 February 17, 1995 CLA-2-68:S:N:N3:226 807031 CATEGORY: Classification TARIFF NO.: 6804.22.1000, 6804.22.6000 Ms. Dody Trombley F.W. Myers Co., Inc. 33 West Service P.O. Box 188 Champlain, NY 12919 RE: The tariff classification of abrasive articles from Canada. Dear Ms. Trombley: In your letter dated February 9, 1995, on behalf of your client, Zagram Canada Ltee, you requested a tariff classification ruling on abrasive articles. Samples and pamphlets have been submitted with your ruling request. The importer produces two different types of abrasives. The first type is made of synthetic alloys which is composed of 30% polyester resin, 15% natural salt, and 55% zircon oxide. The second type is made of natural alloys which is composed of 55% magnesium oxide, 30% saturated water from magnesium chloride, and 15% silicon carbide. The applicable subheading for the abrasive articles made of synthetic alloys will be 6804.22.1000, Harmonized Tariff Schedules of the United States (HTS), which provides for other millstones, grindstones, grinding wheels and the like: of other agglomerated abrasives or of ceramics: bonded with synthetic resins. The rate of duty will be 8.9 cents per kilogram plus 3.5 percent ad valorem. The applicable subheading for the abrasive articles made of natural alloys will be 6804.22.6000, HTS, which provides for other millstones, grindstones, grinding wheels and the like: of other agglomerated abrasives or of ceramics: other: other. The rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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