Mr. Heidar Nuristani
Harbor Freight Tools
26541 Agoura Road
Calabasas, CA 91302
RE: The tariff classification of abrasive wheels from China.
Dear Mr. Nuristani:
In your letter dated August 13, 2015, you requested a tariff classification ruling.
The merchandise under consideration is item number 61149, described as 3 inch 40 Grit 10 PC Metal Cut-off Wheel, and item number 61198, described as 6 inch 46 Grit Metal Cut-off Wheel. Samples of the items were submitted with your ruling request and will be returned to you.
From the information you provided, both wheels are made of a powdered mixture of aluminum oxide abrasive and phenolic resin which has been placed in a mold between sheets of fiberglass mesh; a sheet with printed disc information and a metal ring is placed on top. These components are pressed together and then baked to form a solid cutting wheel. You stated in your ruling request that both items are mounted or affixed to power hand tools, such as high speed cutters or air angle grinders, in order to cut ferrous metal and stainless steel. The 3 inch 40 Grit 10 PC Metal Cut-off Wheel measures approximately 2.875 inches in diameter by .0625 inches high, while the 6 inch 46 Grit Metal Cut-off Wheel measures approximately 5.875 inches in diameter by .0625 inches high.
In your ruling request you suggest classification of these items in 6805.30.1000, Harmonized Tariff Schedule of the United States, as natural or abrasive powder or grain on a base of other materials. However, these articles are made of agglomerated material which has been molded to shape and heated.
The applicable subheading for item number 61149, the 3 inch 40 Grit 10 PC Metal Cut-off Wheel, and item number 61198, the 6 inch 46 Grit Metal Cut-off Wheel, will be 6804.22.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting…: Other millstones, grindstones, grinding wheels and the like: Of other agglomerated abrasives or of ceramics: Bonded with synthetic resins.” The general rate of duty will be 5¢/kg + 2% ad valorem.
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 Nicole Sullivan at [email protected].
Gwenn Klein Kirschner
National Commodity Specialist Division