Ms. Patricia A. Wolfenbarger
Tower Group International
6730 Middlebelt Road
Romulus, MI 48174-2039
RE: The tariff classification of abrasive flapwheels from Italy
Dear Ms. Wolfenbarger:
In your letter dated December 23, 1996, on behalf of your client, Arc Abrasives Inc., you requested a tariff classification ruling regarding abrasive flapwheels. A representative sample of the article was submitted with your ruling request.
You indicated in your letter that this article will be labelled reference "A". The wheel is comprised of a base of woven textile cloth which is coated with an abrasive (aluminum oxide grain); the abrasive is bound to the cloth by means of a resin binding agent. The cloth flaps are inserted into a circular fixture containing a spindle. The completed article is designed for the cleaning, finishing, and smoothing of leather, metal, plastic, wood, or glass surfaces.
The applicable subheading for the abrasive flapwheels will be 6805.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of textile material,...whether or not cut to shape or sewn or otherwise made up: on a base of other materials: articles wholly or partly coated with abrasives, in the form of sheets, strips, disks, belts, sleeves or similar forms. The rate of duty will be 1 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 212-466-5796.
Gwenn Klein Kirschner
Special Products Branch