6804.22.40.00 - Abrasive wheels

This HTS category, 6804.22.40.00, specifically covers abrasive wheels that are designed for grinding, sharpening, polishing, trueing, or cutting. These wheels are characterized by their composition of other agglomerated abrasives or ceramics, distinguishing them from those made of natural stone or exclusively of ceramics without agglomerated abrasive components. The "other" designation within this sub-category implies a broad range of abrasive wheel types that do not fall under more specific ceramic-only or natural stone classifications within heading 6804.

The critical defining characteristic for classification within this code is the material composition. Goods classified here are manufactured from agglomerated abrasives (such as silicon carbide or aluminum oxide bonded with resins, vitrified binders, or rubber) or are primarily ceramic in nature, functioning as abrasive tools. This differentiates them from natural stone millstones or grindstones covered elsewhere in heading 6804.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Therefore, the practical application of this classification hinges on accurately identifying the abrasive material and bonding agent, confirming that the item is a wheel or similar abrasive tool, and ensuring it is not otherwise classifiable under a more specific HTS provision within heading 6804. Examples include grinding wheels for metalworking, sharpening stones manufactured from bonded abrasives, or polishing discs made of ceramic composite materials.