The tariff classification of a grinding wheel from Slovenia

N010837 May 30, 2007 CLA-2-68:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6804.22.1000 Mr. Michael Hall CSI International, Inc. 70 Jansen Avenue Suite 206 Essington, PA 19029 RE: The tariff classification of a grinding wheel from Slovenia Dear Mr. Hall: In your letter received May 8, 2007, on behalf of Metabolic Corporation, you requested a tariff classification ruling regarding an abrasive grinding wheel (model # A24/60-4). A sample was submitted with your ruling request. The information submitted with your ruling request indicates that the core of the wheel consists of aluminum oxide abrasive grain agglomerated with phenolic resins. According to the information submitted, the wheel will be mounted on a hand held angle grinder used for metal removal incidental to the welding and fabrication industries. The applicable subheading for the abrasive grinding wheel (model # A24/60-4) will be 6804.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other millstones, grindstones, grinding wheels and the like: of other agglomerated abrasives or of ceramics: bonded with synthetic resins. The rate of duty will be five cents per kilogram plus two percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division