HS 680510 On a base of woven textile fabric only
Quick Answer: Abrasive cloth imported under HS 680510 enters the UK duty-free, the EU at 1.70% ad valorem, and the US at a range of Free to 20% ad valorem. This classification specifically covers abrasive materials, such as sandpaper or emery cloth, mounted exclusively on a base of woven textile fabric. Importers should note the significant duty rate disparity between major trading blocs, particularly the higher US rates for certain products. Exporters should verify the specific subheadings and applicable rates within the US tariff schedule. According to CustomTariffs data, understanding these variations is crucial for accurate landed cost calculations and compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6805100000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6805100000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6805100000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 680510 cover?
This subheading covers abrasive materials, whether or not worked, on a base of woven textile fabric only. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category specifically includes items like sandpaper, emery cloth, and similar abrasive-coated fabrics where the backing material is exclusively woven textile. The abrasive grains, such as aluminum oxide or silicon carbide, are bonded to the textile substrate.
What falls outside HS 680510?
The following products are excluded from HS 680510: abrasive materials on bases of paper (classified under 680520), abrasive materials on bases of other materials (like plastic film or vulcanized fiber, classified under 680530), loose abrasive powders or grains, and abrasive tools or articles incorporating these coated fabrics but not solely consisting of the coated fabric itself. For instance, abrasive discs with a plastic backing or abrasive sponges are not classified here.
What are common classification mistakes for HS 680510?
A common error is misinterpreting the "base of woven textile fabric only" requirement. Importers may mistakenly classify products with a composite backing, such as a textile layer laminated with plastic film, under this subheading. According to General Interpretative Rule 1 and Rule 3(b) of the Harmonized System, the essential character of the good dictates classification, and a composite base would likely lead to classification under a different subheading or heading altogether.
How should importers classify products under HS 680510?
The correct procedure for classifying products under HS 680510 involves a thorough examination of the product's composition. Importers and customs brokers must verify that the backing material is exclusively woven textile fabric and that abrasive grains are bonded to it. Consulting the official Explanatory Notes for Heading 6805 and cross-referencing with specific national tariff schedules, such as the USITC HTS or UK Trade Tariff, is crucial for accurate determination.
How is the duty calculated for products under HS 680510?
A roll of 3M Wet/Dry Sandpaper (80 grit), measuring 230 mm x 280 mm, with a declared customs value of $500 USD for 100 rolls, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.7% ad valorem, the duty would be $18.50 ($500 × 0.037). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 680510.0000.
Which trade agreements reduce duties for HS 680510?
Several free trade agreements may reduce the applicable duty rate for HS 680510, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods may receive a duty rate of Free. The top origin countries benefiting from such preferential rates are typically Canada and Mexico. To claim preference under USMCA, a self-certified origin statement on the commercial invoice or a separate certificate of origin is generally required.
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FAQ
What are the import duty rates for HS code 680510 (Abrasives on a base of woven textile fabric only)?
The Most Favored Nation (MFN) duty rate for HS code 680510 is 1.70% ad valorem. Preferential duty rates may apply under various trade agreements. For example, under the US-Korea Free Trade Agreement (KORUS FTA), the duty rate is Free. Importers should consult the relevant tariff schedule for the specific country of import and the applicable trade agreement to determine the precise duty rate. Always verify the latest rates with official sources such as the USITC Harmonized Tariff Schedule or the EU TARIC database.
What are the classification criteria for HS code 680510?
HS code 680510 specifically covers 'Natural or artificial abrasive powder and granules, on a base of woven textile fabric only'. The key classification criteria are: 1. The material must be an abrasive powder or granules (e.g., silicon carbide, aluminum oxide, sand). 2. The abrasive material must be applied to a base that is exclusively a woven textile fabric. If the base includes other materials like paper or plastic film, even in combination with textile fabric, it would be classified under a different HS code (e.g., 6805.20 for paper base, 6805.30 for other bases).
How is the import duty for HS code 680510 calculated?
The import duty for HS code 680510 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 1.70% and the declared customs value of a shipment of abrasive cloth is $10,000 USD, the duty amount would be calculated as: $10,000 (Customs Value) × 0.0170 (Duty Rate) = $170 USD. Importers must ensure accurate customs valuation according to WTO valuation rules.
What documentation is typically required for importing goods classified under HS code 680510?
Standard import documentation for HS code 680510 generally includes a commercial invoice detailing the description, quantity, unit price, and total value of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin if preferential duty rates are claimed under a trade agreement. Depending on the importing country and the specific nature of the abrasive material, additional certifications or compliance documents related to product safety or environmental regulations might be required. It is advisable to consult the customs authority of the importing country for a comprehensive list.
Which common trade agreements might offer preferential duty rates for HS code 680510?
Several trade agreements can impact the duty rates for HS code 680510. For instance, the United States has free trade agreements with countries like South Korea (KORUS FTA) and Australia, which may provide duty-free entry for goods originating from these nations. The European Union has numerous Association Agreements and Free Trade Agreements with countries worldwide, potentially offering reduced or zero duties. The UK has its own set of trade agreements post-Brexit. Importers should verify the rules of origin for the specific agreement and country of export to confirm eligibility for preferential treatment.