The tariff classification of an abrasive article from Finland.

NY 881984 February 12, 1993 CLA-2-68:S:N:N3:226 881984 CATEGORY: Classification TARIFF NO.: 6804.22.60 Mr. John Mattson Norman G. Jensen, Inc. 3050 Metro Drive Suite #300 Minneapolis, MN 55425 RE: The tariff classification of an abrasive article from Finland. Dear Mr. Mattson: This is in response to your request, on behalf of your client Fiskars MFG Co., for a tariff classification ruling which was recieved in this office on January 21, 1993. You have submitted a sample, the "Roll Sharp," which you describe as a sharpener for scissors and knives. The item is composed of three parts. The first part is a plastic base which is divided into a handle, a guard and a holder. The second part is the grinding device composed of two connected wheels (of aluminum oxide) that rotate on a plastic axis. The third part of the item is a plastic cover which fits over the grinding device. The provision applicable to the "Roll Sharp" will be subheading 6804.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting,.... of natural stone, of agglomerated natural or artificial abrasives, or of ceramics...: Hand sharpening or polishing stones. The rate of duty will be free. 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