Mr. Dennis Heck
Yamaha Corporation of America
6600 Orangethorpe Avenue
P.O. Box 6600
Buena Park, CA 90622-6600
RE: The tariff classification of an abrasive article from Japan
Dear Mr. Heck:
In your letter dated January 9, 2006, you requested a tariff classification ruling. Two plastic bags of grey granules, one labeled “SMAP Rubber Media SP-60G” and the other labeled “SMAP Rubber Media SP-80G” were submitted with your ruling request. These two samples were sent to our Customs laboratory for analysis.
In your letter you describe the “SMAP Rubber Media SP-60G” and the “SMAP Rubber Media SP-80G” as grey pellets coated with an abrasive material (silicon carbide). You indicated in your letter that this product is used as an abrasive which is applied similar to a gentle form of sandblasting. It is used to polish brass musical instruments in those areas that are difficult to reach during the production process.
Analysis of each sample taken by our laboratory is consistent with your description of its composition.
The applicable subheading for the two abrasive articles will be 6805.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for natural or artificial abrasive powder or grain, on a base of other materials: other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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