CLA-2-68:S:N:N3:226 807449

Ms. Jacqueline A. Bonace
Blair Corporation
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 set.

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 transaction.


Jean F. Maguire
Area Director
New York Seaport