CLA-2-68:RR:NC:1:126 K86703

Mr. Michael J. Hall
CSI International, Inc.
70 Jansen Avenue
Suite 206
Essington, PA 19029

RE: The tariff classification of an abrasive grinding wheel from Germany

Dear Mr. Hall:

In your letter received June 3, 2004, on behalf of your client, Metabolic Corp., you requested a tariff classification ruling regarding a grinding wheel. A sample of the item and a catalogue featuring your products were provided.

The submitted sample is an abrasive grinding wheel composed essentially of synthetic aluminum oxide (abrasive grain) agglomerated with resin. The article measures approximately nine inches in diameter and includes a metal threaded hub.

You indicated in your letter that the abrasive wheels are designed to be mounted on hand held angle grinders which are used for metal removal incidental to welding and fabrication industries.

The applicable subheading for the abrasive grinding wheels 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