CLA-2-68:RR:NC:2:226 C88100
Ms. Della J. Mulligan
JDS Fitel Inc.
570 West Hunt Club Road
Nepean, Ontario K2G 5W8
Canada
RE: The tariff classification of five abrasive polishing films from Japan
Dear Ms. Mulligan:
In your letter dated May 1, 1998, you requested a tariff classification
ruling. Representative samples of five abrasive polishing films were submitted
with your ruling request and were sent to our Customs laboratory for analysis.
You indicated in your letter that each article is composed of an abrasive
material that is placed on a base of plastic film. Each film is round in shape
and measures approximately 5 inches in diamater and 0.5 mm in thickness. One
side of the film is shiny and the other is dull. You stated that the films are
used to polish the ends of fiber optic connectors.
Our laboratory has determined that the five polishing films are composed of
the following materials:
1. GA Series (GA5D) contains silicon carbide in the plastic
film matrix
2. AR Series (AR5D) contains aluminum oxide (corundum) in the
plastic film matrix
3. SF Series (SF5D) contains aluminum oxide (corundum) in the
plastic film matrix
4. DM Series (DM5D-BL) contains diamond powder in the
plastic film matrix
5. DR Series (DR5D) contains diamond powder in the plastic
film matrix
The applicable subheading for the five abrasive polishing films 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 212-466-5796.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division