The tariff classification of abrasive sandcloth rolls from Taiwan

NY C81068 November 7, 1997 CLA-2-68:RR:NC:2:226 C81068 CATEGORY: Classification TARIFF NO.: 6805.10.0000 Mr. Jim Reynolds John A. Steer Co. Custom House Brokers 28 S. Second Street Philadelphia, PA 19106 RE: The tariff classification of abrasive sandcloth rolls from Taiwan Dear Mr. Reynolds: In your letter dated October 24, 1997, on behalf of your client, National Refrigeration & Air Conditioning Products, Inc., you requested a tariff classification ruling regarding an abrasive article. A representative sample of the article was submitted with your ruling request. You indicated in your letter that the sandcloth rolls are composed of natural aluminum oxide grain or grit that is placed on a base of woven textile material. The grain or grit is held to the textile base by means of a resin glue. You further indicated that the article is designed for buffing and polishing "pre-solder and after solder" copper tubing. The applicable subheading for the abrasive sandcloth rolls will be 6805.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for natural or artificial abrasive powder or grain, on a base of textile material only, whether or not cut to shape or sewn or otherwise made up. The rate of duty will be 1 percent ad valorem. 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