The tariff classification of products consisting of abrasive powder on a base from China

N049724 April 15, 2009 CLA-2-68:OT:RR:NC:1:126 CATEGORY: Classification TARIFF NO.: 6805.20.0000 Ms. Rosaria D’Angelo BAX Global 896 Frelinghuysen Avenue Newark, New Jersey 07114 RE: The tariff classification of products consisting of abrasive powder on a base from China Dear Ms. D’Angelo: In your letter dated January 20, 2009, on behalf of Tristar Products, you requested a tariff classification ruling regarding “Sheer Skin.” This merchandise consists of a smaller and a larger version of an abrasive article designed for hair removal. Samples were submitted with your ruling request. These samples were sent to our U.S. Customs and Border Protection Laboratory for analysis. Our laboratory’s analysis has now been completed. Analysis of the sample has determined that both the smaller and the larger “Sheer Skin” products consist of abrasive powder (silicon carbide) bound to a paper backing by means of a plastic resin adhesive. Each of the paper sheets coated with abrasive powder is attached to a second base consisting of plastic. The applicable subheading for the “Sheer Skin” products will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for natural or artificial abrasive powder or grain… on a base of paper or paperboard only. The 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 World Wide Web at http://www.usitc.gov/tata/hts/. This merchandise may be subject to certain requirements under the regulations administered by the Food and Drug Administration (FDA). If you have any questions regarding these requirements, you may contact the FDA at Food and Drug Administration Division of Import Operations and Policy 5600 Fishers Lane Rockville, Maryland 20857 Telephone: 1-888-463-6332. Certain articles may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the FDA. Information on the Bioterrorism Act can be obtained by calling the FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html . 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 (646) 733-3027. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division