6804 22 120 0 — Millstones, grindstones, grinding wheels and the like, without frameworks, for sharpening, polishing, trueing or cutting, of artificial abrasives, with binder of synthetic or artificial resin, not reinforced (excl. of agglomerated synthetic or natural diamond, hand sharpening or polishing stones, perfumed pumice stones, and grinding wheels etc. specifically for dental drill engines)

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 (+): 6804 10 – millstones and grindstones for milling, grinding or pulping – other millstones, grindstones, grinding wheels and the like: 6804 21 – – of agglomerated synthetic or natural diamond 6804 22 – – of other agglomerated abrasives or of ceramics

6804 23 – Natural stone 6804 30 – stones for hand sharpening or polishing

This heading includes in particular: (1) Millstones and grindstones, often of large dimensions, for crushing, grinding, milling, etc. (e.g., for grinding grain (upper and lower millstones); for pulping wood, asbestos, etc.; paper-making or paint-mixing grindstones). (2) Grindstones for sharpening cutlery, tools, etc., designed for use in machines operated by hand, by pedal or by motor. Grindstones and millstones of the two types described above are usually flat, cylindrical or in the shape of a truncated cone. (3) Grinding wheels, heads, discs, points, etc., used in machine-tools and in electromechanical or pneumatic hand tools for trimming, polishing, sharpening, truing or sometimes cutting metals, stone, glass, plastics, ceramics, rubber, leather, mother of pearl, ivory, etc. Except for certain cutting discs, which may be of considerable diameter, these articles are usually much smaller than those described above and may be of any shape (e.g., flat, conical, spherical, hemispherical, annular, stepped, recessed); they may also be trued or profiled on the edges. Such tools fall in this heading not only when they consist mainly of abrasive materials but also when they consist of a very small abrasive head in a metal mount or of a core or centre of rigid material (metal, wood, plastics, cork, etc.) with permanently attached compact layers of agglomerated abrasive (e.g., metal cutting discs, etc., with rims or with peripheral inserts of abrasive material). This heading also includes abrasive elements for hones, whether or not enclosed in holders designed for fixing them in the hone body. It should, however, be noted that certain abrasive tools are excluded from this heading and fall in Chapter 82, which covers only those tools with cutting teeth, flutes, grooves, etc., which retain their identity and function even after the incorporation of abrasive material (i.e., tools which, unlike those covered here, could be used for their intended purpose even if no abrasive had been applied). Saws with teeth coated with abrasive thus remain in heading 8202. Similarly, core drills used for cutting discs from sheets of glass, quartz, etc., fall in this heading if the working surface under the abrasive coating is smooth, and in heading 8207 if the working surface is toothed (whether or not it is coated with abrasive). (4) Polishing stones, sticks, whetstones, hones and similar articles, with or without handles, used directly for the hand sharpening, truing, cleaning or polishing of metals or other materials.

They may be of various shapes (e.g., rectangular, trapezoidal, in the form of sectors or segments, knife-blade shaped, elongated with pointed edges) and may be square, triangular, round, semi-circular, etc., in cross-section. They may also consist of prismatic plates, usually of agglomerated boron carbide, used for the hand truing or sharpening of grindstones of artificial abrasives and, in addition, for sharpening metal tools. These stones are used in particular for sharpening tools, including cutting tools (e.g., cutlery, knives for harvesting machines, sickles, scythes, mowers, etc.), and also for polishing metals and the like. Tools with a very fine cutting edge (e.g., razors or surgical instruments) are sharpened by means of whetstones or hones of specially fine-grained stone or slate; before use these stones are usually moistened with water or oil. Certain stones (e.g., pumice) are also used for toilet, manicure and pedicure purposes, etc., and also for cleaning, polishing metals, etc. Grindstones, grinding wheels, etc., must be made mainly of natural stone, whether or not agglomerated (e.g., sandstone, granite, lava, flint gravel and pebbles, black pebbles, dolomite, quartz, trachyte), of agglomerated natural or artificial abrasives (e.g., emery, pumice, tripoli, kieselguhr, broken glass, corundum, silicon carbide, garnet, diamond, boron carbide) or of ceramics (of fired or refractory clay or porcelain). Agglomerated grinding wheels and the like are made from a mixture of crushed abrasive or stone with binders such as ceramic materials (e.g., ground clay or kaolin, sometimes with added felspar), sodium silicate, cement (especially magnesia cement) or less resistant binding materials (such as rubber, shellac or plastics). Textile fibres, e.g., cotton, nylon or flax, are sometimes added to the mixture. The mixtures are shaped, dried, then heated (sometimes to the stage of vitrification in the case of ceramic binders) or vulcanised (when rubber, plastics, etc., are used as binders). The articles are then trimmed to the required shape and size. Washed abrasive powders are used in the manufacture of certain polishing stones (hones). The grindstones of this heading, and especially those used for milling grain, sometimes have a grooved surface. They may be in one piece or assembled from separate parts, and may have sleeves, outer or inner rings, counterweights or recesses; they may also be fitted with axles or shafts, but they must be without framework. Grindstones with frameworks fall in heading 8205 if they are operated by hand or pedal, or in Chapter 84 or 85 if they are motor-operated. In addition to the complete millstones, grindstones, etc., described above, this heading also covers identifiable blanks; segments and finished parts of such articles also fall in this heading if they are made mainly of stone, agglomerated abrasives or ceramics. The heading excludes: (a) perfumed pumice in blocks, tablets or similar forms, of heading 3304; (b) natural or artificial abrasive powder or grain on a base of textile material, paper, paperboard or other base (heading 68 05), whether or not the textile

material, paper, etc., to a backing such as discs or wooden strips (polishing devices used in watchmaking, engineering, etc.); (c) dental burs (heading 9018). Subheading Explanatory Note. Subheading 6804 10 The articles of this subheading are designed to reduce the particle size of materials such as grain, wood pulp, pigments, etc., as opposed to dressing, polishing, sharpening, trueing or other operations resulting in a reduction of the mass of the material. Millstones and grindstones for milling or grinding These articles are generally used in pairs and have a conical surface (convex on one stone and concave on the other) with grooves running towards the centre for discharging the ground grain through the centre of the stone. Millstones and grindstones for pulping These articles are generally of considerable size and weigh several tonnes. They are made either in one piece or of several blocks cemented together. Their diameter exceeds 1200 mm and their thickness exceeds 500 mm.

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) goods of Chapter 25;

(b) paper and paperboard impregnated or coated with heading 4810 or 4811 (e.g. paper and paperboard coated with mica or graphite powder, bituminised or asphalt);

(c) textile fabrics impregnated or coated with Chapters 56 or 59 (e.g., fabric coated with mica powder, bituminized or asphalt);

(d) articles of Chapter 71;

(e) instruments or parts thereof of Chapter 82;

(f) stones of lithographic heading 8442;

(g) electrical insulators (heading 8546) or fittings of insulating materials of heading 8547;

(h) dental borons (heading 9018);

(ij) articles of Chapter 91 (e.g. watches not intended to be worn on or with oneself and their housings);

(k) articles of Chapter 94 (e.g. furniture, fixtures and lighting equipment, prefabricated constructions);

(l) Articles of Chapter 95 (e.g. toys, games and sports equipment);

(m) articles of heading 9602 made of the materials referred to in Note 2(b) to Chapter 96 or of heading 9606 (e.g. buttons), 9609 (e.g. pencils), 9610 (e.g. slate boards) or 9620 (e.g. monopores, bipeds, tripods and the like); or

(n) Articles of Chapter 97 (e.g. works of art).

2. For the purposes of heading 6802, the term “stone treated for monuments or construction” means not only stone of the various kinds of heading 2515 or 2516, but also all other kinds of natural stone (e.g. quartzite, flint, dolomite and steatite) treated in a similar manner, with the exception of slate.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 6815 91 000 2 and 6815 99 000 2, the term “chemical bundle” means an inorganic component of a refractory material (solution of phosphates, chlorides, sulfates, alkaline silicates or other salts) with which the other components of a refractory material at a temperature below 800 °C give strength to the article during manufacture.