CLA-2-68:RR:NC:2:226 H87973

Ms. Jamie L. Davis
Barnett, Inc.
3333 Lenox Avenue
P.O. Box 2317
Jacksonville, FL 32203-2317

RE: The tariff classification of a sanding sponge from China

Dear Ms. Davis:

In your letter dated January 25, 2002, you requested a tariff classification ruling. A representative sample of the item was submitted with your ruling request.

The subject article, which is identified as “Designer’s Touch”, is composed of silicon carbide sand (abrasive powder/grain) that is glued to the surface of a flexible PE foam sponge. You indicated in your letter that the sponge will be manufactured in two grits: fine/medium and medium/coarse. The measurements are 2-15/16” x 4-15/16” x 1”.

The applicable subheading for the sanding sponge will be 6805.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of other materials: other. The rate of duty will be free.

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
National Commodity
Specialist Division