68042100
ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS›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
Other millstones, grindstones, grinding wheels and the like - Of agglomerated synthetic or natural diamond
Classification and technical characteristics of subheading 6804 21
Subheading 6804 21 of the Combined Nomenclature covers grinding stones, grinding wheels and other abrasive articles made of natural or synthetic diamonds that are agglomerated — that is, bonded together with a ceramic, metallic (sintered) or resinoid bond to form a solid abrasive article. The diamonds may be natural industrial-grade crystals or synthetic diamonds produced by the CVD (chemical vapour deposition) or HPHT (high pressure, high temperature) process. With a hardness of 10 on the Mohs scale, diamond is the hardest known material and these articles are used for grinding, cutting and honing of extremely hard materials: technical ceramics, glass, sintered carbides, natural and artificial stone, semiconductors and advanced composite materials. Classification under subheading 6804 21 requires confirmation that the abrasive material is agglomerated diamond. This distinguishes these articles from diamond-coated tools (subheading 8207), where diamond is applied as an electroplated or brazed surface layer on a metal substrate and the tool is not a shaped abrasive article. The manufacturer's technical specification indicating diamond type, concentration and bond type is essential for correct classification.
Import requirements and technical regulations for subheading 6804 21
The import of diamond grinding wheels and abrasive articles classified under subheading 6804 21 into the European Union is subject to the Union Customs Code. The importer must hold an EORI number. Import documentation should include a commercial invoice with a full technical description (article type, bond type, grit size, dimensions, maximum operating speed), a transport document, the manufacturer's technical data sheet and a certificate of origin when claiming tariff preferences. Rotary diamond grinding wheels intended for use on machines are treated as machine accessories and rotating tools operating at high speeds must comply with the safety requirements of EN 13236 (safety requirements for superabrasive products). The standard requires that articles be marked with the maximum permissible operating speed (m/s or rpm). The importer is responsible for ensuring that imported grinding wheels comply with applicable workplace safety requirements in the country of destination. Current tariff rates and trade measures must be verified in the TARIC database.
Tariff rates and trade measures for subheading 6804 21
MFN customs duty rates for subheading 6804 21 must be verified in the current TARIC database of the European Commission. Diamond abrasive articles are advanced industrial tools produced primarily in China, Japan, South Korea, Germany and the United States. The importer should verify in TARIC whether anti-dumping (AD) measures are in force for products originating in China or other countries for this subheading. Preferential tariff rates may be available under EU free trade agreements including JEFTA with Japan, the EU-South Korea FTA, CETA with Canada and the TCA with the United Kingdom, provided that rules of origin are satisfied. Industrial synthetic diamonds used as input material for the manufacture of grinding wheels may be imported separately and classified under Chapter 71 CN — the importer must ensure correct classification for both finished articles and input materials. Products classified under Chapter 68 are not subject to the CBAM mechanism. The total cost of importation includes customs duty, VAT and any costs for safety certification.
Diamond grinding wheels — CN 6804 21
Grinding wheels of agglomerated natural or synthetic diamonds under CN 6804 21 carry a 0% EU duty. Used for stone, metal and ceramic processing.
Frequently asked questions
What is the difference between subheading 6804 21 and diamond tools under heading 8207?
The key difference lies in the way diamonds are incorporated in the article. Subheading 6804 21 covers articles where diamonds are agglomerated — bonded together with a ceramic, metallic or resinoid bond to form the abrasive article itself. Heading 8207 covers interchangeable tools for hand or machine tools, including tools with a diamond layer applied by electroplating or brazing on a metal substrate. If diamond is the abrasive grain bonded within the whole body of the article, classification falls under 6804 21. If diamond is a surface layer on a metal tool body, classification falls under 8207. The manufacturer's specification is the primary evidence for making this distinction.
What safety standards apply to diamond grinding wheels imported into the EU?
Diamond grinding wheels and superabrasive articles classified under subheading 6804 21 are governed by EN 13236, which specifies safety requirements for superabrasive products including diamond and CBN articles. The standard requires that each article be permanently marked with the maximum permissible operating speed, dimensions, grit size and bond type, and that it be stored and used in accordance with the manufacturer's instructions. Importers should require from the manufacturer a declaration of conformity or test certificate demonstrating compliance with EN 13236 before placing the goods on the EU market.
Are grinding wheels of synthetic and natural diamonds classified identically?
Yes. Subheading 6804 21 covers abrasive articles made of both natural and synthetic agglomerated diamonds without distinction as to the origin of the diamond. The decisive factor is that the abrasive material is diamond — whether a natural industrial crystal or a synthetic diamond produced by the HPHT or CVD process — and that it is agglomerated in a bond to form a solid abrasive article. Both types receive identical CN classification. The distinction may be relevant for the customs value declared on the invoice, but it does not affect the assignment of the CN code.
What is the EU duty on diamond grinding wheels CN 6804 21?
Diamond grinding wheels under CN 6804 21 carry a 0% EU duty. Import VAT applies.
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