CLA-2-68:OT:RR:NC:N1:128
Mr. Mathew Samuel
Excite, USA
4393 Sunbelt Drive
Addison, TX 75001
RE: The tariff classification of an abrasive grill cleaner from China.
Dear Mr. Samuel:
In your letter dated December 4, 2019, you requested a tariff classification ruling.
The merchandise under consideration is referred to as a Pumice Grill Cleaning Stone, item number 9048397. A sample was submitted with your ruling request and was retained by this office.
The Pumice Grill Cleaning Stone is rectangular in shape and measures approximately 4.25 inches long by 2.375 inches wide by 1.5 inches thick. Although referred to as “pumice,” it is comprised of a mixture of silica sand, cement, and lime which is molded and heated to a temperature of 300 degrees Celsius. The Cleaning Stone is designed to be held in the hand, and its abrasive material is used to clean grill cooking surfaces.
The applicable subheading for the a Pumice Grill Cleaning Stone, item number 9048397, will be 6804.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials: Hand sharpening or polishing stones.” The general 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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6804.30.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6804.30.0000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division