CLA-2-68:OT:RR:NC:N2:428

Ms. Jasmin Apodaca
King Diamond Tools
8833 Flower Road
Rancho Cucamonga, CA 91730

RE: The tariff classification of an agglomerated abrasive metal disc blade from Thailand.

Dear Ms. Apodaca:

In your letter dated December 24, 2014, you requested a tariff classification ruling.

The merchandise under consideration is item number CTD40S8. From the information you provided, it is an agglomerated abrasive metal disc blade which measures 4 3/16 inches in diameter by 1/16 inches thick and is designed for cutting tile, marble, and granite. You state that it features a steel core and a continuous rim consisting of synthetic diamonds agglomerated with metal powder.

The applicable subheading for item number CTD40S8 will be 6804.21.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: Other millstones, grindstones, grinding wheels and the like: Of agglomerated synthetic or natural diamond: Other.” The general rate of duty will be Free.

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 Nicole Sullivan at [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division