Analysis
HTS 6804.22.40 covers other: abrasive wheels under heading 6804 (millstones, grindstones, grinding wheels and the like, without frameworks, for grinding…).
The normal trade relations rate here is zero, shared by about 60% of the 67 tariff lines in chapter 68, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 6804.22.10 (bonded with synthetic resins, 5¢/kg + 2%) and 6804.22.60 (other: other, duty-free).
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Census statistics map these goods to NAICS 327910 (Abrasive Product Manufacturing), an industry of 264 US establishments employing 10,976 people. That concordance is how imports of this line are compared with US output.
All 2 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 6804.22.10 | Bonded with synthetic resins | 5¢/kg + 2% |
| 6804.22.60 | Other: other | Free |