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NY N021914

February 14, 2008



TARIFF NO.: 5911.90.0080

Mr. Robert Capella
Dimanco Inc.
200 Seward Avenue
Utica, NY 13503

RE: The tariff classification of metal finishing buffing wheels, from Jamaica.

Dear Mr. Capella:

In your letter dated January 11, 2008, you requested a tariff classification ruling.

In your letter, you write that 100% cotton fabric of Chinese manufacture along with thread and dipping solution which is sourced from the United States is shipped to Jamaica. Specifically, in Jamaica, the fabric which is imported in 60-yard rolls, is folded to fit a cutting machine. This process, you indicate, is called “booking”. The fabric is then cut with a “cookie cutter” style of tool. This forms multiple plies which are then sewn together with the U.S. supplied thread. When this is completed the newly formed buffing wheel is put on a combing machine so that each of the plies are even and the final wheel has a soft finish. Next, there is a dipping process which you indicate is to insure the durability of the product. Finally, the finished product is stamped and labeled for shipment. In addition to finished samples, you provided a cost breakdown sheet showing that over 35% of the total cost of manufacture was imparted in Jamaica and request the product’s status under the Caribbean Basin Economic recovery Act (CBERA).

The applicable subheading for the product will be 5911.90.0080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for textile products and articles, for technical use. The general rate of duty is 3.8 percent ad valorem.

Your letter asks whether or not this buffing wheel is eligible for duty-free treatment under the CBERA. General Note 7 (b) (I), HTS, states that any article which is the growth, product, or manufacture of a beneficiary country shall be eligible for duty-free treatment if that article is provided for in a subheading for which a rate of duty of "Free" appears in the "Special" subcolumn followed by the symbol "E" or "E*" in parentheses.

      The buffing wheel is classified under subheading 5911.90.0080, HTS, which is followed by an E* in parentheses. Articles classifiable under this subheading are eligible for CBERA treatment except for certain textile articles, including, among others, those made of cotton as detailed in General note 7(d)(iii). Therefore, the buffing wheel being made of cotton, is not eligible for CBERA treatment. Specifically, GN 7(d)(iii)(A) is noted.

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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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