Analysis
HTS 6805.10.00 covers on a base of woven textile fabric only under heading 6805 (natural or artificial abrasive powder or grain, on a base of textile material, of paper…).
There is no general-rate duty on this line, which puts it with roughly 60% of the 67 tariff lines in chapter 68 that are also free. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
The other lines in the same group are 6805.20.00 (on a base of paper or paperboard only, duty-free), 6805.30.10 (articles wholly or partly coated with abrasives, in the…, duty-free) and 6805.30.50 (on a base of other materials: other, duty-free).
Goods from countries without normal trade relations pay the column 2 rate of 20% instead of nothing, so origin decides between free entry and a 20% duty.
Census statistics map these goods to NAICS 327910 (Abrasive Product Manufacturing), an industry of 264 US establishments employing 10,976 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |