CLA-2-68:OT:RR:NC:N2:226
Ms. Carrie Laskavy
Central Purchasing, LLC
3491 Mission Oaks Blvd.
Camarillo, CA 93012
RE: The tariff classification of an abrasive grinding wheel from China
Dear Ms. Laskavy:
In your letter dated May 25, 2010, you requested a tariff classification ruling regarding an abrasive grinding
wheel described as “Four Inch Diamond Turbo Cup Wheel,” SKU #98772.
A sample of the merchandise was submitted with your ruling request. The sample was sent to our Customs
and Border Protection Laboratory for analysis. Our laboratory has now completed its analysis.
According to your letter, the article is designed to grind concrete, bricks, granite and masonry. You stated
that the item’s function is to grind away excess material; you indicated that the “Four Inch Diamond Turbo
Cup Wheel” will be used primarily on marble, granite and other stone.
The information presented in your letter indicates that the wheel is constructed from steel and includes a diamond grit which functions as an abrasive.
You stated that the thickness of the wheel is 0.328”, the diameter is 4.5” and the height is 1.125”.
Our Customs and Border Protection laboratory has verified the composition of the wheel.
A ring of grinding blocks is bonded to the steel body of the article. The blocks consist of steel containing
tungsten, copper and smaller amounts of other metals. Our laboratory verified that the blocks include
embedded diamond particles. These particles constitute the abrasive material which gives the product its
function.
Our laboratory did not find any synthetic resin binders in the product.
In your letter you suggested that the grinding wheel should be classified in subheading 6804.22.1000,
Harmonized Tariff Schedule of the United States (HTSUS) under the provision for other millstones,
grindstones, grinding wheels and the like: of other agglomerated abrasives or of ceramics: bonded with
synthetic resins. However, our laboratory did not detect any synthetic resin binder in this article.
Furthermore, the product is embedded with diamond abrasive particles. Therefore, it is more specifically
provided for in subheading 6804.21.0000 which covers grinding wheels of agglomerated synthetic or
natural diamond. Subheading 6804.22.1000 is not applicable.
The applicable subheading for the “Four Inch Diamond Turbo Cup Wheel” will be 6804.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for millstones, grindstones grinding wheels and the like for grinding...of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: other millstones, grindstones, grinding wheels and the like: of agglomerated synthetic or natural diamond. The rate of duty will be free.
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 Jacob Bunin at 646-733-3027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division