Ms. Jacqueline A. Bonace
220 Hickory Street
Warren, PA 16366
RE: The tariff classification of a sanding drum set from Taiwan.
Dear Ms. Bonace:
In your letter dated January 30, 1995, you requested a
tariff classification ruling regarding a 25 piece sanding drum
The sample that you submitted with your ruling request,
Blair Product #527101, consists of five rubber and steel arbors
(sizes one half inch, three fourths of an inch, one inch, one and
one half inches, and two inches) and 20 sanding sleeves of
various sizes. You stated in a telephone conversation that each
sanding sleeve is composed of a cotton woven textile backing
material upon which sand is glued. These sleeves are inserted
over the arbor which is attached to a power tool. The sample
will be returned as you requested.
The applicable subheading for the sanding drum set 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, of paper, of paperboard
or of other materials, whether or not cut to shape or sewn or
otherwise made up: on a base of woven textile fabric only. The
rate of duty will be two percent ad valorem.
You suggest that this product may be classifiable in
subheading 8467.99.0090, HTS. This provision, however, does not
apply. Chapter 84 note 1(a) of the HTS states that this chapter
does not cover merchandise classifiable in chapter 68.
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
Jean F. Maguire
New York Seaport