C88100 C8 Ruling Active

The tariff classification of five abrasive polishing films from Japan

Issued July 9, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6805.30.5000

Headings: 6805

Product description

You indicated in your letter that each article is composed of an abrasive material that is placed on a base of plastic film. Each film is round in shape and measures approximately 5 inches in diamater and 0.5 mm in thickness. One side of the film is shiny and the other is dull.

CBP rationale

The applicable subheading for the five abrasive polishing films 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 C88100 July 9, 1998 CLA-2-68:RR:NC:2:226 C88100 CATEGORY: Classification TARIFF NO.: 6805.30.5000 Ms. Della J. Mulligan JDS Fitel Inc. 570 West Hunt Club Road Nepean, Ontario K2G 5W8 Canada RE: The tariff classification of five abrasive polishing films from Japan Dear Ms. Mulligan: In your letter dated May 1, 1998, you requested a tariff classification ruling. Representative samples of five abrasive polishing films were submitted with your ruling request and were sent to our Customs laboratory for analysis. You indicated in your letter that each article is composed of an abrasive material that is placed on a base of plastic film. Each film is round in shape and measures approximately 5 inches in diamater and 0.5 mm in thickness. One side of the film is shiny and the other is dull. You stated that the films are used to polish the ends of fiber optic connectors. Our laboratory has determined that the five polishing films are composed of the following materials: 1. GA Series (GA5D) contains silicon carbide in the plastic film matrix 2. AR Series (AR5D) contains aluminum oxide (corundum) in the plastic film matrix 3. SF Series (SF5D) contains aluminum oxide (corundum) in the plastic film matrix 4. DM Series (DM5D-BL) contains diamond powder in the plastic film matrix 5. DR Series (DR5D) contains diamond powder in the plastic film matrix The applicable subheading for the five abrasive polishing films 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 212-466-5796. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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