Mr. George Zaharatos
Marubeni America Corporation
450 Lexington Avenue
New York, NY 10017-3984
RE: The tariff classification of a stainless steel abrasive disk from Japan
Dear Mr. Zaharatos:
In your letter dated January 27, 2004, you requested a tariff classification ruling. A representative sample was submitted and will be returned to you as requested.
The subject article is described as a PD dresser disk. It is a stainless steel disk that is coated with an abrasive material. You claim this material consists of diamond powder. You stated that the disks have outer diameters ranging from 95mm to 106mm and an inner diameter of 25mm. The disks’ thickness ranges from one to four mm.
The applicable subheading for the abrasive disk will be 6805.30.1000 Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of textile material, whether or not cut to shape or sewn or otherwise made up: on a base of other materials: articles wholly or partly coated with abrasives, in the form of sheets, strips, disks, belts, sleeves or similar forms. The rate of duty will be free.
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