CLA-2:RR:NC:2:226 NY I86095

Mrs. Shirley de Sinclair
Sincl-Air Maritime Service
P.O. Box 54955
Los Angeles, California 90054

RE: The tariff classification of zircon abrasive shapes and quartz abrasive shapes from China

Dear Mrs. De Sinclair:

In your letter dated August 26, 2002, on behalf of Vibra Finish Company, you requested a tariff classification ruling regarding zircon and quartz abrasive shapes from China.

Samples of this merchandise were submitted with your ruling request. These samples were submitted to our U.S. Customs laboratory for analysis.

You stated that these items consist of zircon sand agglomerated with plastics resin and quartz sand agglomerated with plastic resins. Analysis of the samples by our Customs laboratory confirms your description of the composition of the abrasive shapes.

In your letter you state that these products will be used in mass finishing as abrasive grinding stones. Your letter indicates that the abrasive shapes will be placed in deburring equipment with large amounts of glass, plastic or metal parts. The abrasive shapes will smooth, grind, clean and polish the glass, plastic and metal material.

The applicable subheading for the abrasive shapes will be 6804.22.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other millstones, grindstones, grinding wheels and the like: of other agglomerated abrasives or of ceramics: bonded with synthetic resins. The rate of duty will be five cents per kilogram plus two 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 646-733-3027.


Robert B. Swierupski
National Commodity
Specialist Division