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NY I88205

November 12, 2002

CLA-2-59:RR:NC:TA:350 I88205


TARIFF NO.: 5911.90.0080

Mr. Mark Laumann
3M Company
P.O. Box 33800
St. Paul, MN 55144-1000

RE: The tariff classification of a buffing/polishing wheel, from Japan.

Dear Mr. Laumann:

In your letter dated October 29, 2002, you requested a tariff classification ruling.

The instant sample, 3M Part #5730, consists of a small circular buffing/polishing wheel measuring 3 inches in diameter and about ΒΌ inch thick. It is of a pile-like construction. While your letter states that it is composed of 100% synthetic nylon, bench tests indicate that the top or buffing surface is wool. You indicate that this wheel is designed to be attached to hand held buffing/polishing machines which are used in the automotive industry for polishing painted surfaces. Such an item is considered a textile article for technical use. According to a recent telephone conversation with your office, this pad is secured to the orbiting head of the respective machine in a velcro-like manner as noted by the pile-like back surface of the submitted sample. This posterior surface appears to be nylon man-made fibers. You also indicate that there are no current transactions pending with Customs.

The applicable subheading for the product, as you suggest, will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for textile products and articles, for technical uses. The rate of duty will be 4.5 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 George Barth at 646-733-3044.


Robert B. Swierupski

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