Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up
4 declarable lines
Heading 6805 covers abrasive powder or grain applied to a base of woven textile fabric, paper or paperboard, or other materials, whether or not cut to shape or made up. It is split first by base material, with a further split for other materials between coated abrasive sheets, strips, disks, belts, sleeves and similar forms and all other articles.
Products in this heading
- Sandpaper sheets with paper backing
- Abrasive cloth sheets with woven textile backing
- Sanding belts for power sanders
- Hook-and-loop sanding discs
- Abrasive rolls and strips
- Abrasive sleeves for drum sanders
- Abrasive paper for hand sanding
- Abrasive cloth rolls
How to choose the right subheading
- Check the base: woven textile fabric only points to 6805.10.00.00; paper or paperboard only points to 6805.20.00.00.
- If the base is another material, choose 6805.30.10.00 when the article is a coated abrasive in sheet, strip, disk, belt, sleeve or similar form.
- If the base is another material and the article is not in those coated abrasive forms, choose 6805.30.50.00.
- Cutting to shape or sewing does not move an article out of heading 6805.
- Confirm the goods are abrasive powder or grain on a base, not an agglomerated abrasive wheel or stone.
Often confused with
- Heading 6804Grinding wheels and sharpening stones made of agglomerated abrasive
The abrasive is formed as a wheel or stone, not coated on a backing.
- Heading 6813Brake pads and clutch facings
Friction material for brakes or clutches is classified in heading 6813.
- Heading 6814Worked mica sheets and mica articles
Mica articles are classified in heading 6814 even when on a support.
- Heading 6811Asbestos-cement sheets and boards
These are asbestos-cement articles, not abrasive powder or grain on a base.
Frequently asked questions
What is the HTS code for sandpaper?
Sandpaper with a paper or paperboard backing is classified under 6805.20.00.00, general (MFN) rate Free. Sandpaper with a woven textile fabric backing only is classified under 6805.10.00.00, general (MFN) rate Free.
What is the duty on abrasive belts?
An abrasive belt on a woven textile fabric base only falls under 6805.10.00.00, general (MFN) rate Free. An abrasive belt on another base material in belt form falls under 6805.30.10.00, general (MFN) rate Free.
How do I classify abrasive sheets on a nonwoven backing?
Abrasive sheets on a nonwoven backing are not on a woven textile fabric only, so they fall in the other materials group. In sheet form they are classified under 6805.30.10.00, general (MFN) rate Free.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.