CLA-2-68:S:N:N3:226 807031
Ms. Dody Trombley
F.W. Myers Co., Inc.
33 West Service
P.O. Box 188
Champlain, NY 12919
RE: The tariff classification of abrasive articles from Canada.
Dear Ms. Trombley:
In your letter dated February 9, 1995, on behalf of your
client, Zagram Canada Ltee, you requested a tariff classification
ruling on abrasive articles. Samples and pamphlets have been
submitted with your ruling request.
The importer produces two different types of abrasives. The
first type is made of synthetic alloys which is composed of 30%
polyester resin, 15% natural salt, and 55% zircon oxide. The
second type is made of natural alloys which is composed of 55%
magnesium oxide, 30% saturated water from magnesium chloride, and
15% silicon carbide.
The applicable subheading for the abrasive articles made of
synthetic alloys will be 6804.22.1000, Harmonized Tariff Schedules
of the United States (HTS), which provides for other millstones,
grindstones, grinding wheels and the like: of other agglomerated
abrasives or of ceramics: bonded with synthetic resins. The rate
of duty will be 8.9 cents per kilogram plus 3.5 percent ad
valorem.
The applicable subheading for the abrasive articles made of
natural alloys will be 6804.22.6000, HTS, which provides for other
millstones, grindstones, grinding wheels and the like: of other
agglomerated abrasives or of ceramics: other: other. The rate of
duty will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport