6804.22.10.00 - Bonded with synthetic resins

This HTS category encompasses grinding and cutting tools, as well as sharpening and polishing stones, that are not made from natural stone but are instead constructed from agglomerated abrasives or ceramics. The key distinguishing factor is the bonding agent used for the abrasive particles or the ceramic composition. These articles are specifically designed for processes such as grinding, sharpening, polishing, trueing, or cutting and may include associated parts.

The primary distinction between this category and its sibling is the absence of natural stone as the base material for the abrasive or ceramic component. While the sibling category may include grinding tools made from quarried stone or similar natural materials, this classification is reserved for articles where the abrasive properties are achieved through synthesized or agglomerated materials, or through the inherent characteristics of ceramic.

As this is a leaf node in the HTS structure, it represents the most specific classification for these types of articles. Therefore, classification within this code hinges on the precise material composition (agglomerated abrasives or ceramics) and the intended function of the article (grinding, sharpening, polishing, trueing, or cutting). Examples include grinding wheels made with synthetic resins binding abrasive grains like silicon carbide or aluminum oxide, and ceramic sharpening stones.