CLA-2-:S:N:N3H:350 871612
Mr. Stephen Ma
JMP International, Inc.
3 Crestview Court
Marlboro, NJ 07746
RE: The tariff classification of a buffing wheel, from China.
Dear Mr. Ma:
In your letter dated February 7, 1992, you requested a tariff
classification ruling.
The instant sample, identified in your literature as a Dixcel
Cotton Flannel Buff, consists of numerous plies of woven cotton
fabric (circular in configuration) which are frayed along their
circumference and stitched together with a heavy cotton thread.
The buff measures about 4.5 inches in diameter, .75 inches in
width and contains a hole in the center to facilitate its
placement on a buffing machine. These buffs are of a type that
are commonly used to polish metals.
Noting that these buffs are of textile construction and are
for use with machines that are classified in Section XVI of the
Tariff, they are precluded from classification there by virtue of
certain exclusionary headnotes.
Accordingly, the applicable subheading for the product will be
5911.90.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for textile products and articles, for
technical use. The rate of duty will be 7.5 percent ad valorem.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport