CLA-2-68:RR:NC:2:226 B84834
Ms. Brenda Phillips
Cargo U.K., Inc.
3809 Beam Road, Suite D
Charlotte, NC 28217
RE: The tariff classification of abrasive fining pads and
polishing/buffing pads from England
Dear Ms. Phillips:
In your letter dated April 24, 1997, on behalf of your client,
Salem Distribution, you requested a tariff classification ruling
regarding abrasive fining pads and polishing/buffing pads.
Representative samples were submitted with your ruling request.
You indicated in your letter that the fining pad is composed
of a silicon carbide abrasive which is adhered to a paper base by
a very thin layer of phenolic resin. The opposite side of the
paper contains a pressure sensitive acrylic adhesive which is
necessary to facilitate its placement on the fining machine. The
pad (disposable) will be used to fine plastic ophthalmic lenses
prior to polishing.
The second item is identical in configuration to the first
item (abrasive fining pad). The only significant difference is the
fact that the rubbing or buffing surface is composed of a textile
flock on top of a woven fabric. The back surface also contains a
pressure sensitive adhesive necessary to facilitate its placement
on the polishing device. There is no abrasive material present on
the polishing pad. The pad (disposable) will be used to polish
ophthalmic lenses.
The applicable subheading for the abrasive fining pads will be
6805.20.0000, Harmonized Tariff Schedule of the United States
(HTS), 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 paper or paperboard only. The rate of duty
will be 1 percent ad valorem.
The applicable subheading for the polishing pads will be
5911.90.0080, HTS, which provides for textile products and
articles, for technical uses. The rate of duty will be 6.4
percent ad valorem.
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 212-466-5796.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division