The tariff classification of a polishing disk of textile and polyurethane components, from Germany.

NY J85088 June 13, 2003 CLA-2-59:RR:NC:TA:350 J85088 CATEGORY: Classification TARIFF NO.: 5911.90.0080 Mr. Paul Vroman Danzas AEI 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of a polishing disk of textile and polyurethane components, from Germany. Dear Mr. Vroman: In your initial letter dated April 24, 2003, which was resubmitted May 12, 2003 and received by this office on May 27th, you requested a tariff classification ruling. Your client is Buehler Ltd., Lake Bluff, IL. The instant sample, identified as “Chemomet 1”, consists of a round polishing disk measuring 8 inches in diameter which is cut from a three layered material. The first or top layer (.4 mm thick) consists of a polyurethane plastics nap (a cellular plastic). The second or middle layer is a nonwoven material (.75 mm thick) which is secured to the top layer with glue. The back or final layer is a double-coated, pressure sensitive adhesive layer (PSA) measuring 1 mm thick, that is protected by a release paper. This release paper is discarded when the disk is ready to be placed on the head or platen of the respective polishing machine. We note that there are no abrasives in this material from which these disks are cut. Specifically, these disks are used on various polishing machines to wear down a materials surface and, thereby, expose its microstructure. This is done so that they may then examine the structure to make sure that there are no inherent manufacturing flaws that may potentially degrade or weaken such material. As there are no abrasives present in this material, and, noting that the material from which the disk is cut, is a laminated nonwoven for technical use as enumerated in chapter 59, note 7(a)(i), the applicable subheading for the product, which may be imported in various diameter sizes, will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for textile products and articles, for technical uses. The rate of duty will be 4.2 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 George Barth at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division