Ms. Sheila Smith
Sungold Abrasives USA, Inc.
4 Harbor Park Drive
Port Washington, NY 11050-4679
RE: The tariff classification of two abrasive discs from Morocco
Dear Ms. Smith:
In your letter dated May 2, 2005, you requested a tariff classification ruling. Two representative samples of the items you wish to import were submitted with your ruling request.
The submitted sample, designated in your letter as item number 99327, is a five-inch disc-shaped abrasive article composed of aluminum oxide grain placed on a base of paper. The grain is attached to the paper by means of glue.
The submitted sample, designated in your letter as item number 99359, is a four and one-half inch disc-shaped abrasive article composed of alumina zirconia grain placed on a base of paper. The grain is attached to the paper by means of glue.
The applicable subheading for the two disc-shaped abrasive articles will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of paper or paperboard only, whether or not cut to shape or sewn or otherwise made up. 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