Analysis
Subheading 6805.30 covers on a base of other materials, within heading 6805. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 6805.30.10 for articles wholly or partly coated with abrasives, in the form of… (duty-free) and 6805.30.50 for on a base of other materials: other (duty-free).
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.
Goods only reach 6805.30 once they fall within heading 6805 (natural or artificial abrasive powder or grain, on a base of textile material, of paper…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |