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851135 85 Ruling Active

The tariff classification of a buffing wheel from Taiwan.

Issued April 18, 1990 by U.S. Customs and Border Protection.

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85 851135 (April 18, 1990)

Tariff classification

HTS codes: 5911.90.0000

Headings: 5911

Product description

It is composed of numerous layers of heavily stitched together cotton woven fabrics, measures five inches in diameter, 1/8 inch in thickness and has a hole in the middle.

CBP rationale

The applicable subheading for the buffing wheel will be 5911.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile products and articles, for technical uses.

Full text

NY 851135 APR 18 1990 CLA59:S:N:N3H:350 851135 CATEGORY: Classification TARIFF NO.: 5911.90.0000 Mr. A.T. Onyszko Delta International Machinery Corporation 246 Alpha Drive Pittsburgh, PA 15238 RE: The tariff classification of a buffing wheel from Taiwan. Dear Mr. Onyszko: In your letter dated March 28, 1990 you requested a tariff classification ruling. The sample submitted consists of a round or orbital buffing wheel composed of 100 percent cotton. It is composed of numerous layers of heavily stitched together cotton woven fabrics, measures five inches in diameter, 1/8 inch in thickness and has a hole in the middle. You state that this item is to be used with a bench grinder for such things as cleaning, buffing and polishing. While you expressed an interest in having this article classified in chapter 84 of the HTS, this would not be possible noting relevant section note 1(e) to said chapter which excludes textile articles from such consideration. The applicable subheading for the buffing wheel will be 5911.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for textile products and articles, for technical uses. The rate of duty will be 7.5 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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