The tariff classification of a foot shaped abrasive paddle from Taiwan.

PD B88175 August 11,1997 CLA-2-S:COD:D07 CATEGORY: Classification TARIFF NO.: 6805.20.00 Mr. Tobias Henderson Bath & Body Works 7 Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of a foot shaped abrasive paddle from Taiwan. Dear Mr. Henderson: In your letter dated 7/24/97 you requested a tariff classification ruling. The sample you provided consists of abrasive paper or abrasive paperboard mounted on a wooden paddle shaped like a foot. The paddle is approximately 9 inches long and 2 inches wide. In a phone call to this office you identified the abrasive grain as silicon carbide. The applicable subheading for the abrasive paddle will be 6805.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for "Natural or artificial abrasive power or grain....:On a base of paper or paperboard only." The rate of duty rate will be 1%. We note that the sample you provided is not marked with the country of origin. All goods entering the United States must be legibly and conspicuously marked with the English name of the country of origin. Failure to do so could delay the importation of your products. Your sample is returned herewith. 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, Joseph Wilson Port Director Buffalo, N.Y.