The tariff classification of an abrasive article from China

NY H82715 August 27, 2001 CLA-2-68:RR:NC:2:226 H82715 CATEGORY: Classification TARIFF NO.: 6805.30.5000 Mr. Michael Oliu M&P Export Management Corporation 2329 State Highway 34 Manasquan, NJ 08736 RE: The tariff classification of an abrasive article from China Dear Mr. Oliu: In your letter dated June 12, 2001, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis. The submitted sample, which is described as a “sanding screen”, is composed of silicon carbide that is placed on a base of non-woven synthetic textile mesh. You stated that the mesh material is coated with phenolic resin and then sprayed with a static sand-sprayer, which sprays the mesh with a coating of silicon carbide. An analysis of the sample taken by our Customs laboratory was consistent with your description. You indicated in your letter that this product will be used for sanding plaster and gypsum board. The applicable subheading for the “sanding screen” 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 212-637-7074. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division