HTS heading · chapter 68
6805
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
Analysis
Heading 6805 of the Harmonized Tariff Schedule covers 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. It divides into 3 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
Every one of its 4 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 6805.30 (on a base of other materials, 2 lines), 6805.10 (unnamed, 1 line) and 6805.20 (unnamed, 1 line).
Its median rate of duty-free sits at the 30th percentile of the headings in chapter 68.
By Census's concordance, most of its statistical lines are made by Abrasive Product Manufacturing (327910). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 6805.10.00 | On a base of woven textile fabric only | Free |
| 6805.20.00 | On a base of paper or paperboard only | Free |
| 6805.30.10 | Articles wholly or partly coated with abrasives, in the form of sheets, strips, disks, belts, sleeves or similar forms | Free |
| 6805.30.50 | On a base of other materials: other | Free |