Mr. John Mattson
Norman G. Jensen, Inc.
3050 Metro Drive
Minneapolis, MN 55425
RE: The tariff classification of an abrasive article from Finland.
Dear Mr. Mattson:
This is in response to your request, on behalf of your client
Fiskars MFG Co., for a tariff classification ruling which was
recieved in this office on January 21, 1993.
You have submitted a sample, the "Roll Sharp," which you
describe as a sharpener for scissors and knives. The item is
composed of three parts. The first part is a plastic base which is
divided into a handle, a guard and a holder. The second part is
the grinding device composed of two connected wheels (of aluminum
oxide) that rotate on a plastic axis. The third part of the item
is a plastic cover which fits over the grinding device.
The provision applicable to the "Roll Sharp" will be
subheading 6804.30.00, Harmonized Tariff Schedule of the United
States (HTS), which provides for millstones, grindstones, grinding
wheels and the like, without frameworks, for grinding, sharpening,
polishing, trueing or cutting,.... of natural stone, of
agglomerated natural or artificial abrasives, or of ceramics...:
Hand sharpening or polishing stones. The rate of duty will be
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