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NY 846794




CLA-2-68:S:N:N3G:226 846794

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6805.10.0000; 6805.20.0000

Ms. Maureen Hannah
Sky-Sea Forwarding Corp.
Airport Industrial Office Park
Building C5A
Hook Creek Boulevard & 145th Avenue
Valley Stream, NY 11582-3018

RE: The tariff classification of various abrasive articles from Korea.

Dear Ms. Hannah:

In your letter dated October 26, 1989, on behalf of your client, Harris Hardware Corp., you requested a tariff classification ruling.

The submitted abrasive articles, stated to be either of aluminum oxide or silcon carbide, consist of the following: a woven textile backed abrasive belt which measures nearly 3 inches by 24.5 inches; two paper backed abrasive discs of which one measures approximately 5 inches in diameter while the other measures about 7 inches in diameter (although the latter disc was stated to be textile backed, the Customs lab has determined the backing to be of paper); and three rectangular-shape paper backed abrasive sheets measuring approximately 9 inches by 11 inches.

The applicable subheading for the textile backed abrasive belt will be 6805.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of textile material....whether or not cut to shape or sewn or otherwise made up: on a base of woven textile fabric only, and dutiable at the rate of 2.5 percent ad valorem. The pertinent subheading for the above paper backed abrasive articles will be 6805.20.0000, HTS, which provides for natural or artificial abrasive powder or grain...of paper, of paperboard...whether or not cut to shape or sewn or otherwise made up: on a base of paper or paperboard only, with duty at the rate of 2.5 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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