CLA-2-68:OT:RR:NC:N1:128
Ms. Catherine L. Spencer
Freight Expediters
6920 Engle Road, Suite II
Middleburg Heights, OH 4413
RE: The tariff classification of a sharpening stone, a lapping plate, a field holder, and a sharpening pond from Japan.
Dear Ms. Spencer:
In your letter dated July 30, 2018, you requested a tariff classification ruling on behalf of your client, Woodcraft Supply LLC.
The merchandise under consideration is referred to as Shapton Glass Stone, item number 50201; Diamond Glass Lapping Plate, item number 50100; Shapton Sharpening Field Holder, item number 50300; Sharpening Pond, item number 50000; and Shapton Sharpening Field Holder with Three Glass Stones, item number SHST10. Samples of the Glass Stone, Diamond Glass Lapping Plate, and Shapton Sharpening Field Holder were submitted with your ruling request and will be returned to you.
The Shapton Glass Stone measures approximately 8.25 inches long by 2.75 inches wide by .39 inches high. It consists of an agglomerated aluminum oxide abrasive which has been pressed to shape and dried, then affixed to a glass backing plate. You state that the abrasive component has not been fired. The Glass Stone is designed to be used in conjunction with the Sharpening Field Holder in order to sharpen knives and tools.
The Shapton Glass Stone is a composite good comprised of different materials that are classifiable in different headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be classified as if they consisted of the material or component which gives them their essential character. The abrasive component provides the essential character of this item.
The Diamond Glass Lapping Plate measures approximately 9.875 inches long by 3.125 inches wide by .938 inches high at its widest points. It consists of synthetic diamond powder which has been affixed to a glass backing plate, which is secured in a footed, molded rubber base. From the information you provided, the glass plate is sputtered with a mixture of metals; the diamond powder is then applied to the metal mixture and electroplated in place. The Lapping Plate is designed to true the Shapton Glass Stone.
The Diamond Glass Lapping Plate is a composite good comprised of different materials that are classifiable in different headings. In accordance with GRI 3(b) of the HTSUS, the abrasive diamond powder on a glass base provides the essential character of this item.
Shapton Sharpening Field Holder is comprised of a tempered glass plate (two pieces of tempered glass that are glued together) and two rubber side bases. The glass and rubber bases are assembled and glued together. It stores up to three sharpening stones and is used to hold the sharpening stone for sharpening tools and knives by hand. The rubber base is made of styrene-butadiene rubber and provides a non-slip work surface for sharpening knives using the glass stones. The tempered glass provides a stable base to use while sharpening knives and tools, and it protects the stone. From the information you provided, the Field Holder will be imported and sold without the sharpening stones. It is designed to be used exclusively with the Shapton Glass Stones. The dimensions of the Field Holder is approximately 10 inches long by 3 inches wide by 2 inches thick. The glass is painted white, and logo letters are added to the glass by silkscreen.
The Sharpening Pond is used to hold the Sharpening Field Holder securely while sharpening. From the information you provided, the pond is used to contain the water and the filings. It is made of molded styrene-butadiene rubber framework with tempered glass inside. The glass is lightly spritzed with water and it creates a secure hold on the Sharpening Field Holder. The rubber base keeps the pond from moving on the surface of the table or counter. The dimensions of the Sharpening Pond is approximately 15 ½ inches long by 12 ½ inches wide - with a 13 ½ inch length by 11 inch width surface working area.
The Shapton Sharpening Field Holder, item number 50300, and Sharpening Pond, item number 50000, are composite goods comprised of different materials that are classifiable in different headings. In accordance with GRI 3(b) of the HTSUS, the glass component provides the essential character of the Shapton Sharpening Field Holder, item number 50300, and Sharpening Pond, item number 50000.
The Shapton Sharpening Field Holder With Three Glass Stones consists of one Field Holder packaged for retail sale with three Glass Stones of varying grit sizes.
The Shapton Sharpening Field Holder With Three Glass Stones meets the definition of “goods put up in sets for retail sale.” As per GRI 3(b), classification is determined by the component, or components taken together, which confer on the set as a whole its essential character. The Glass Stones provide the essential character of this set.
In your ruling request you suggest classification of the Shapton Glass Stone in 6804.30.0000, HTSUS, as hand sharpening or polishing stones. However, hand sharpening and polishing stones must be used directly in the hand. The Shapton Glass Stone is not designed to be used directly in the hand; according to the documents submitted, it must be placed in the Shapton Field Holder, or another similar holder, during use. Classification in 6804.30.0000, HTSUS, is precluded.
The applicable subheading for the Shapton Glass Stones, item number 50201, will be 6804.22.6000, HTSUS, which provides for “Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting…: Other millstones, grindstones, grinding wheels and the like: Of other agglomerated abrasives or of ceramics: Other: Other.” The general rate of duty will be Free.
The applicable subheading for the Diamond Glass Lapping Plate, item number 50100, will be 6805.30.5000, HTSUS, which provides for “Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of other materials: Other.” The general rate of duty will be Free.
The applicable subheading for the Shapton Sharpening Field Holder, Item number 50300, and Sharpening Pond, Item number 50000 will be 7020.00.6000, HTSUS, which provides for “Other articles of glass: Other." The general rate of duty will be 5 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 the World Wide Web at https://hts.usitc.gov/current.
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 Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division