CLA-2 CO:R:C:M 951607 DWS
District Director
U.S. Customs Service
55 Erieview Plaza
Cleveland, OH 44114
RE: Protest No. 4103-92-100025; Abrasive Wheel; Agglomerated
Abrasive; EN 68.04; EN 68.05; 6804.22.10
Dear Sir:
This is our response on Application for Further Review of
Protest No. 4103-92-100025, dated January 1, 1992, concerning
your action in classifying and assessing duty on abrasive wheels
under the Harmonized Tariff Schedule of the United States
(HTSUS).
FACTS:
The merchandise consists of abrasive wheels. The wheel is
comprised of a base of nonwoven nylon textile material which is
uniformly sprayed with a plastic binder material. Then, crushed
abrasive is sprayed on the plastic binder so that the grain
adheres to the nonwoven textile fibers individually and uniformly
throughout the mass. Strips of the finished abrasive grain-
impregnated textile are glued to a tube of phenolic resin-
impregnated cardboard. The completed article is designed for the
cleaning, finishing, and smoothing of metal, wood, or glass
surfaces.
ISSUE:
What is the proper classification of the abrasive wheels
under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
The merchandise was entered under subheading 6805.30.10,
which provides for: "[n]atural or artificial abrasive powder or
grain, on a base of textile material, . . . . whether or not cut
to shape or sewn or otherwise made up: [o]n a base of other
materials: [a]rticles wholly or partly coated with abrasives, in
the form of sheets, strips, disks, belts, sleeves or similar
forms."
However, the entry was liquidated under subheading
6804.22.10, HTSUS, which provides for: "[m]illstones,
grindstones, grinding wheels and the like, without frameworks,
for grinding, sharpening, polishing, trueing or cutting, hand
sharpening or polishing stones, and parts thereof, of natural
stone, of agglomerated natural or artificial abrasives, or of
ceramics, with or without parts of other materials: [o]ther
millstones, grindstones, grinding wheels and the like: [o]f other
agglomerated abrasives or of ceramics: [b]onded with synthetic
resins."
The importer argues that the artificial abrasives and grains
mixed with the nylon binder are not "agglomerated abrasives",
and, therefore, the abrasive tube is precluded from
classification under subheading 6804.22.10, HTSUS.
In understanding the language of the HTSUS, the Harmonized
Commodity Description and Coding System Explanatory Notes may be
utilized. The Explanatory Notes, although not dispositive, are
to be used to determine the proper interpretation of the HTSUS.
54 Fed. Reg. 35127, 35128 (August 23, 1989). In part,
Explanatory Note 68.05 (pp. 899-900), HTSUS, states that:
[t]his heading covers, in particular:
(3) Grinding wheels, heads, discs, points, etc., as used on
machine-tools, electro-mechanical or pneumatic hand
tools, for the trimming, polishing, sharpening, trueing
or sometimes for the cutting of metals, stone, glass,
plastics, ceramics, rubber, leather, mother of pearl,
ivory, etc. . . .
Agglomerated grinding wheels, etc., are made by mixing
ground abrasive or stone with binders such as ceramic
materials . . . . sodium silicate, cement . . . . or less
rigid cementing materials. Textile fibers such as cotton,
nylon or flax are sometimes incorporated in the mixtures.
The mixtures are moulded to shape, dried, and then heated
(if necessary to the stage of vitrification in the case of
ceramic binders) or cured (in the case of the rubber,
plastics, etc., binders). The articles are then trimmed to
size and shape. (emphasis supplied).
In part, Explanatory Note 68.05, states that:
[t]his heading covers textile material, paper, paperboard,
vulcanised fibre, leather or other materials, in rolls or
cut to shape (sheets, bands, strips, discs, segments, etc.)
or in threads or cords, on to which crushed natural or
artificial abrasives have been coated, usually by means of
glue or plastics. The heading also covers similar products
of nonwovens, in which abrasives are uniformly dispersed
throughout the mass and fixed on to textile fibres by the
bonding substance.
It is our position that the subject abrasive tube is
specifically provided for under heading 6805, HTSUS. It is not
provided for under heading 6804, HTSUS, because, as Explanatory
Note 68.04, HTSUS, describes, the heading covers actual
agglomerated material which has been molded to shape and heated
or cured. The subject merchandise consists of nonwoven strips in
which the abrasives are uniformly dispersed throughout the mass
and fixed on to the textile fibers by the plastic bonding
substance. The subject material is not used to create
millstones, grindstones, grinding wheels, and the like. We find
that Explanatory Note 68.05, HTSUS, specifically describes the
subject merchandise.
HOLDING:
The subject abrasive wheel is classifiable under subheading
6805.30.10, HTSUS. The protest should be granted in full. A
copy of this decision should be attached to the Customs Form 19
and provided to the protestant as part of the notice of action on
the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division