HTS heading · chapter 68
6804
Millstones, 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
Analysis
Heading 6804 of the Harmonized Tariff Schedule covers millstones, 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…. It divides into 5 six-digit subheadings and 7 eight-digit tariff lines, with 10 ten-digit statistical suffixes below them.
Every one of its 7 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 6804.22 (of other agglomerated abrasives or of ceramics, 3 lines), 6804.10 (unnamed, 1 line), 6804.21 (unnamed, 1 line) and 6804.23 (unnamed, 1 line).
Its median rate of duty-free sits at the 30th percentile of the headings in chapter 68.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6804.10.00 | Millstones and grindstones for milling, grinding or pulping | Free |
| 6804.21.00 | Of agglomerated synthetic or natural diamond | Free |
| 6804.22.10 | Bonded with synthetic resins | 5¢/kg + 2% |
| 6804.22.40 | Other: abrasive wheels | Free |
| 6804.22.60 | Other: other | Free |
| 6804.23.00 | Other millstones, grindstones, grinding wheels and the like: of natural stone | Free |
| 6804.30.00 | Hand sharpening or polishing stones | Free |