United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C81066 - NY C81109 > NY C81068

Previous Ruling Next Ruling
NY C81068





November 7, 1997

CLA-2-68:RR:NC:2:226 C81068

CATEGORY: CLASSIFICATION

TARIFF NO.: 6805.10.0000

Mr. Jim Reynolds
John A. Steer Co.
Custom House Brokers
28 S. Second Street
Philadelphia, PA 19106

RE: The tariff classification of abrasive sandcloth rolls from Taiwan

Dear Mr. Reynolds:

In your letter dated October 24, 1997, on behalf of your client, National Refrigeration & Air Conditioning Products, Inc., you requested a tariff classification ruling regarding an abrasive article. A representative sample of the article was submitted with your ruling request.

You indicated in your letter that the sandcloth rolls are composed of natural aluminum oxide grain or grit that is placed on a base of woven textile material. The grain or grit is held to the textile base by means of a resin glue. You further indicated that the article is designed for buffing and polishing "pre-solder and after solder" copper tubing.

The applicable subheading for the abrasive sandcloth rolls 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 only, whether or not cut to shape or sewn or otherwise made up. The rate of duty will be 1 percent ad valorem.

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 212-466-5796.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: