The tariff classification of a buffing wheel, from China.

N034002 July 30, 2008 CLA-2-59:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5911.90.0080 Mr. J. Epstein W.N. Epstein & Company, Inc. 4433 Woodson Road Saint Louis, MO 63134 RE: The tariff classification of a buffing wheel, from China. Dear Mr. Epstein: In your letter dated July 15, 2008, on behalf of Hydra Sponge Co., Inc., Fenton, MO, you requested a tariff classification ruling. The instant sample consists of a buffing wheel of a type that is generally used to wax and polish floors. It is circular in configuration, measures about 16 inches in diameter, 1 inch in thickness and is composed of nylon man-made fibers (nonwoven). This wheel contains a hole cut out of its center to facilitate its placement on a buffing machine. The applicable subheading for the product will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile products and articles, for technical use. The rate of duty will be 3.8 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division