Mr. Maynu Li
Tyflong International, Inc.
407 Chatham Lane
Cranberry Township, PA 16066
RE: The tariff classification of a spiral felt polishing wheel, designed for polishing glass surfaces, from China.
Dear Mr. Li:
In your letter dated May 31, 2005, which was returned for more information, you requested a tariff classification ruling.
You write that the subject polishing wheel consists of three materials as follows: wool felt, polyurethane and cerium oxide polishing powder (an abrasive).
This wheel was sent to the United States Customs laboratory for analysis.
Although, your letter claims that the product contains a cerium oxide powder, analysis by our Customs laboratory found there was no cerium oxide present in the instant sample. Also, a further laboratory analysis revealed that the product is composed of polyester fibers with a small amount of cotton fibers bonded together with a binder.
You contend that this product is correctly classified in tariff subheading 6805.30.10 which provides for … articles wholly or partly coated with abrasives on a base of textile material… in the form of strips disks, belts, sleeves or similar forms…
This, however, is not correct. Noting that the material contains no known abrasives, Section XI, note 1(q) is not applicable. That note remands to heading 6805, any textile products containing abrasives. Noting that no abrasive material was found in your product, classification is proper in Chapter 59, of Section XI as outlined below.
The applicable subheading for the product will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for textile products and articles, for technical use. The rate of duty will be 3.8 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 Deborah Walsh at 646-733-3044.
Robert B. Swierupski