The tariff classification of an abrasive disc from Russia

N087825 January 4, 2010 CLA-2-70:OT:RR:NC:N4:426 CATEGORY: Classification TARIFF NO.: 6804.22.1000 Ms. Carrie Laskavy Central Purchasing, LLC 3491 Mission Oaks Blvd. Camarillo, CA 93012 RE: The tariff classification of an abrasive disc from Russia Dear Ms. Laskavy: In your letter dated December 10, 2009, you requested a tariff classification ruling regarding a 3” abrasive disc (SKU 66393). A sample of the article was submitted with your ruling request. The item is a simple disc without teeth. In accordance with your request, the sample will be returned to you. Your letter stated that the product will be used in power tools for cutting metal. You indicated that the disc consists essentially of abrasive material agglomerated with plastics resin. The abrasive substance within the product is artificial alumina (also called aluminum oxide or corundum). You advised us that the alumina is agglomerated within the body of the article itself with a synthetic plastic binder (the synthetic resin, Bakelite). We were also advised that this agglomerated abrasive material performs the function of the product – i.e., cutting metal. The product also contains fiberglass reinforcement. The applicable subheading for the disc (SKU 66393) consisting of agglomerated abrasive material plus fiberglass reinforcement will be 6804.22.1000, HTSUS, which provides for other millstones, grindstones, grinding wheels and the like: of other agglomerated abrasives or ceramics: bonded with synthetic resins. The rate of duty will be five cents per kilogram plus two percent ad valorem.     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 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