811109 81 Ruling Active

The tariff classification of abrasive pumice grains on a base of plastic material from Korea

Issued June 19, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6805.30.5000

Headings: 6805

Product description

The tariff classification of abrasive pumice grains on a base of plastic material from Korea

CBP rationale

The applicable subheading for the pumice articles will be 6805.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of other materials: other.

Full text

NY 811109 June 19, 1995 CLA-2-68:S:N:N3:226 811109 CATEGORY: Classification TARIFF NO.: 6805.30.5000 Ms. Johanna Bodner Casper Imports 830 Post Road East Westport, CT 06880 RE: The tariff classification of abrasive pumice grains on a base of plastic material from Korea Dear Ms. Bodner: In your letter dated May 31, 1995, you requested a tariff classification ruling regarding three pumice articles. You have submitted three samples with your ruling request. Item PS302N and item PS302IM consist of grains of abrasive pumice. The abrasive material is affixed to a base of plastic that has an oval shape at one end and a handle at the other end. The oval portion is concave and holds the pumice abrasive grains in place. You stated in a telephone conversation that these products are used to erode or rub away dead skin cells on the hands and feet. The applicable subheading for the pumice articles will be 6805.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of other materials: other. The rate of duty will be free. Your inquiry does not provide enough information for us to give a classification ruling on item PS3131M. Your request for a classification ruling should include the precise chemical/geological name of every component that comprises the product and a percentage breakdown by weight and by value for every component. For each component, please indicate whether it is derived from a mineral source or a synthetic chemical source. 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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