CLA-2-96:RR:NC:SP:233 C84079

Mr. A.T. Onyszko
Delta International Machinery Corp.
246 Alpha Drive
Pittsburgh, PA 15205

RE: The tariff classification of a wire brush wheel from Taiwan.

Dear Mr. Onyszko:

In your letter dated January 28, 1998, you requested a tariff classification ruling.

The merchandise to be imported consists of a wire brush wheel which is used as a special attachment to a bench grinder. It is used for the purpose of deburring, polishing, or removing rust from metal objects. The brush is available in 5" and 6" diameters each with a 1/2" arbor hole.

The applicable subheading for the wire brush wheel will be 9603.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other brushes constituting parts of machines, appliances or vehicles. The rate of duty will be 0.7% 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 Lawrence Mushinske at 212-466-5739.


Robert B. Swierupski
National Commodity
Specialist Division