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Heading 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

• Heading: 6804
• Classification: 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
• Date of trade: 30 April 2024
• Date of trade: Change

There are 10 commodities in this category. Choose the commodity code that best matches your goods to see more information. If your item is not listed by name, it may be shown under what it's used for, what it's made from or 'Other'.

There are important notes for classifying your goods shown further down this page

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The number following each commodity's description is its commodity code. Description

VAT Third country duty Supplementary unit Commodity code

• Millstones and grindstones for milling, grinding or pulping
  20%

  0.00 %

   

  6804100000
• Other millstones, grindstones, grinding wheels and the like
  • Of agglomerated synthetic or natural diamond
    680421
    • Discs
      - of synthetic diamonds which are agglomerated with a metal alloy, ceramic alloy or plastic alloy,
      - having a self-sharpening effect by constant release of the diamonds,
      - suitable for abrasive cutting of wafers,
      - whether or not containing a hole in the centre,
      - whether or not on a support
      - with a weight of not more than 377 g per piece and
      - with an external diameter of not more than 206 mm
      
      20%

      0.00 %

      p/st

      6804210020
    • Other
      20%

      0.00 %

       

      6804210090
  • Of other agglomerated abrasives or of ceramics
    680422
    • Of artificial abrasives, with binder
      • Of synthetic or artificial resin
        • Not reinforced
          20%

          0.00 %

           

          6804221200
        • Reinforced
          20%

          0.00 %

           

          6804221800
      • Of ceramics or silicates
        20%

        0.00 %

         

        6804223000
      • Of other materials
        20%

        0.00 %

         

        6804225000
    • Other
      20%

      0.00 %

       

      6804229000
  • Of natural stone
    20%

    0.00 %

     

    6804230000
• Hand sharpening or polishing stones
  20%

  0.00 %

   

  6804300000

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Footnotes

Code	Description
TN207	The export of arms and WMD-related items; Aviation fuels; Condensates and natural gas liquid; Crude oil; Helicopters and vessels; Industrial machinery, vehicles, iron, steel and other metals; luxury goods; Refined petroleum products; gold and precious metals or diamonds to the Democratic People's Republic of Korea is controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN209	The export of nuclear and missile list items; graphite and relevant metals and other restricted goods to or for use in Iran may be controlled (as well as related activities). Please refer to the Sanctions to determine whether your items are controlled and whether you need a licence from the Export Control Joint Unit.
TN701	According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9) it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of: (a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. (b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014 or in accordance with the EU-Ukraine Association Agreement.

There are important chapter notes for this part of the tariff:

1. This chapter does not cover:

   a. goods of Chapter 25;

   b. coated, impregnated or covered paper and paperboard of heading 4810 or 4811 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard);

   c. coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric);

   d. articles of Chapter 71;

   e. tools or parts of tools, of Chapter 82;

   f. lithographic stones of heading 8442;

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

   h. dental burrs (heading 9018);

   ij. articles of Chapter 91 (for example, clocks and clock cases);

   k. articles of Chapter 94 (for example, furniture, luminaires and lighting fittings, prefabricated buildings);

   l. articles of Chapter 95 (for example, toys, games and sports requisites);

   m. articles of heading 9602, if made of materials specified in Note 2(b) to Chapter 96, or of heading 9606 (for example, buttons), of heading 9609 (for example, slate pencils), heading 9610 (for example, drawing slates) or of heading 9620 (monopods, bipods, tripods and similar articles); or

   n. articles of Chapter 97 (for example, works of art).

2. In heading 6802, the expression ‘worked monumental or building stone’ applies not only to the varieties of stone referred to in heading 2515 or 2516 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate.

General Rules for the Interpretation of goods

Classification of goods in the Tariff shall be governed by the following principles:

Rule 1

The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions.

Rule 2

1. Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
2. Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.

Rule 3

When, by application of rule 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:

1. the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
2. mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
3. when goods cannot be classified by reference to 3(a) or (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Rule 4

Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to the goods to which they are most akin.

Rule 5

In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein:

1. camera cases, musical instrument cases, gun cases, drawing-instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character;
2. subject to the provisions of rule 5(a), packing materials and packing containers ( 1 ) presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

Rule 6

For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule, the relative section and chapter notes also apply, unless the context requires otherwise.

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Last updated: 30 April 2024 View latest amendments