HQ 951607

July 13, 1992

CLA-2 CO:R:C:M 951607 DWS

CATEGORY: Classification

TARIFF NO.: 6805.30.10

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