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HQ 957398





May 16, 1995

CLA-2 R:C:M 957398 KCC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6805.20.00

Mr. Steven Wazlavek
Mbodi International Inc.
2520 East Piedmont Road, Suite F-122
Marietta, Georgia 30062

RE: DD 889232 modified; foot file; 6805.30.50; on a base of paper or paperboard only; EN 68.05; base; HRL 951607, 955223 and 955575

Dear Mr. Wazlavek:

This is in regards to District Director (DD) 889232 issued to you on September 1, 1993, by the Area Director, JFK Airport, which classified a foot file from Sweden under subheading 6805.30.50, Harmonized Tariff Schedule of the United States (HTSUS), as natural or artificial abrasive powder or grain, on a base of other materials. We have reviewed that ruling and are of the opinion that classification under subheading 6805.30.50, HTSUS, is incorrect.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057, 2186), notice of the proposed modification of DD 889232 was published on April 12, 1995, in the Customs Bulletin, Volume 29, Number 15. Information submitted in your letter dated April 10, 1995, in response to the proposed modification was taken into consideration in rendering this decision.

FACTS:

The foot file was described in DD 889232 as follows:

The sample consists of a flat plastic handle which extends outward to form a base for an abrasive sandpaper. Both sides are covered with this abrasive paper. You state in your letter that these items are principally used to smooth and soften rough or hardened skin.

In a letter dated April 10, 1995, you provided a sample of the foot file at issue and stated that standard abrasive paper is glued to a plastic body to manufacture the foot file.

ISSUE:

Is the foot file classified under subheading 6805.20.00, HTSUS, as natural or artificial abrasive powder or grain, on a base of paper or paperboard only, or under subheading 6805.30.50, HTSUS, as natural or artificial abrasive powder or grain, on a base of other materials?

LAW AND ANALYSIS:

The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1, HTSUS, states, in part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...." The competing subheadings are as follows:

6805 Natural or artificial abrasive powder or grains, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up...

6805.20.00 On a base of paper or paperboard only.

6805.30.50 On a base of other materials...Other

In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) may be consulted. The ENs, although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128, (August 23, 1989). EN 68.05 (pg. 901) for natural or artificial abrasive powder or grain states, in pertinent part, that:

This heading covers textile material, paper, paperboard, vulcanised fibre, leather or other materials, in rolls or cut to shape (sheets, bands, strips, discs, segments, etc.), or in threads or cords, on to which crushed natural or artificial abrasives have been coated, usually by means of glue or plastics. The heading also covers similar products of nonwovens, in which abrasives are uniformly dispersed throughout the mass and fixed on to textile fibres by the binding substance. The abrasives used include emery, corundum, silicon carbide, garnet, pumice, flint, quartz, sand and glass powder. The bands, discs, etc., may be sewn, stapled, glued or otherwise made up....

The subject foot file consists of paper coated with abrasive material which makes abrasive sandpaper. This abrasive sandpaper is then placed over both sides of a plastic handle for use. In this case, the actual base for the abrasive material is the paper. The secondary base, i.e., the plastic handle, is not the base we examine for tariff classification purposes. EN 68.05 states that abrasive coated material "may be sewn, stapled, glued or otherwise made up...." See, Headquarters Ruling Letter (HRL) 951607 dated July 13, 1992, and HRL 955223 dated December 8, 1993 (modified in HRL 955575 dated December 22, 1993). In this case, the abrasive material, i.e., abrasive sandpaper, is made up onto the plastic handle. Therefore, we are of the opinion that the foot file is classified under subheading 6805.20.00, HTSUS, as natural or artificial abrasive powder or grain, on a base of paper or paperboard only.

HOLDING:

The foot file is classified under subheading 6805.20.00, HTSUS, as natural or artificial abrasive powder or grain, on a base of paper or paperboard only. The corresponding duty rate for articles classified under this provision is 2 percent ad valorem.

DD 889232 is modified as set forth in this ruling. In accordance with 19 U.S.C. 1625, this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director
Commercial Rulings Division

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