Both natural and manufactured hand sharpening and polishing stones fall within this heading, but the specific subheading may differ based on whether the stone is of natural origin or made from agglomerated abrasive. Natural stones are typically classified based on their mineral composition and origin, while synthetic stones are classified by their abrasive grain type and bond. Importers should specify both the material origin (natural vs. synthetic) and the abrasive composition on the commercial invoice.

Potentially yes. A sharpening stone presented with a handle, frame, or mounting base may be considered a composite article, and CBP would apply the essential character test to determine classification. If the stone is clearly the primary functional component and the handle is merely an aid to use, classification as a hand sharpening stone is generally defensible. However, elaborate mounted systems or powered sharpening devices would fall under different headings, so importers should document that the article is designed for manual, hand-held use.