HS 680520 On a base of paper or paperboard only
Quick Answer: Abrasives on a base of paper or paperboard only, imported under HS 680520, enter the UK duty-free, the EU at 1.70% ad valorem, and the US at a rate of Free or 20% ad valorem depending on specific product details. This classification specifically covers coated paper or paperboard products that have abrasive materials, such as sand or emery, bonded to their surface. These are commonly known as sandpaper or emery paper. Importers and customs brokers should note the significant duty rate variance between major trading blocs, necessitating careful declaration to ensure correct assessment. CustomTariffs aggregates this data to highlight such discrepancies.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6805200000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6805200000 | 1.70 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6805200000 | 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 680520 cover?
This subheading covers abrasive powders and grains, whether or not on a backing, specifically when applied to a base of paper or paperboard only. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this includes items like sandpaper, emery cloth, and other coated abrasives where the abrasive material is affixed solely to a paper or paperboard substrate. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm this scope, emphasizing the exclusive use of paper or paperboard as the backing material for these coated abrasive products.
What falls outside HS 680520?
The following products are excluded from HS 680520: abrasive materials on a backing of textile materials, plastic sheeting, or composite materials, even if paper or paperboard is also present. For instance, abrasive belts made with a cloth backing, or abrasive discs with a plastic core, would be classified under other subheadings within Heading 6805. Unmounted abrasive grains or powders, not on any backing, are also excluded and fall under HS 680510.
What are common classification mistakes for HS 680520?
A common error is misinterpreting the "on a base of paper or paperboard only" requirement. Importers may mistakenly classify products that have a composite backing, such as a layer of paper combined with a layer of fabric or plastic, under this subheading. According to General Rule of Interpretation (GRI) 3(b), when goods are mixed or composed of different materials, classification is determined by the essential character of the goods, which would likely not be solely paper or paperboard in such composite cases.
How should importers classify products under HS 680520?
The correct procedure for classifying products under HS 680520 involves a thorough examination of the product's backing material. Importers and customs brokers must verify that the abrasive material is exclusively adhered to a paper or paperboard substrate. Reviewing product specifications, supplier declarations, and potentially obtaining laboratory analysis if ambiguity exists are crucial steps. Consulting the official tariff schedules of the importing country, such as the USITC HTS or EU TARIC, is essential for definitive classification.
How is the duty calculated for products under HS 680520?
A roll of 3M 120-grit sandpaper, measuring 10 meters in length and 10 cm in width, with a declared customs value of $50 USD, would attract a US duty. Assuming a Most Favored Nation (MFN) duty rate of 3.5% ad valorem as per the USITC Harmonized Tariff Schedule, the duty would be calculated as 3.5% of $50 USD, resulting in a duty amount of $1.75 USD. This is calculated using the rate × value formula: 0.035 × $50 = $1.75.
Which trade agreements reduce duties for HS 680520?
Several free trade agreements may reduce the applicable duty rate for HS 680520, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can benefit from a 0% duty rate. To claim this preference, a compliant origin declaration is required, typically a self-certified origin statement on the commercial invoice or a separate document. For goods originating in countries benefiting from the EU's Generalized Scheme of Preferences (GSP), preferential rates can also apply, often resulting in a reduced or free duty, requiring a EUR.1 movement certificate or an origin declaration.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 6805.20, covering abrasive powder or grains on a base of paper or paperboard?
The Most Favored Nation (MFN) duty rate for HS code 6805.20, 'Abrasive powder or grains on a base of paper or paperboard only,' can vary by importing country. For example, in the United States, the general rate is 1.70% ad valorem. In the European Union, under the TARIC system, the rate is often Free (0.00%) for many origins, but specific trade agreements or origin rules may apply. The UK Trade Tariff also lists various rates, often Free for goods originating from countries with preferential trade agreements. Importers should always verify the specific rate applicable to their country of import and the origin of the goods.
What specific criteria distinguish HS code 6805.20 from other abrasive material classifications?
HS code 6805.20 is specifically for abrasive powder or grains mounted on a base of paper or paperboard only. This means the abrasive material (like silicon carbide or aluminum oxide) must be affixed to a substrate that is exclusively paper or paperboard. If the backing material includes textiles, plastics, or other materials in addition to or instead of paper/paperboard, it would be classified under a different HS code, likely within 6805.10 (on a backing of textile materials only) or 6805.30 (on a backing of other materials).
How is the import duty for HS code 6805.20 calculated, and can you provide an example?
The duty for HS code 6805.20 is typically calculated on an ad valorem basis, meaning a percentage of the declared customs value of the imported goods. For instance, if the MFN duty rate for sandpaper (classified under 6805.20) is 1.70% in the United States, and an importer declares a shipment valued at $10,000 USD, the import duty would be calculated as: $10,000 (Value) × 1.70% (Duty Rate) = $170.00 USD. Some countries may also have specific duties based on weight or other units, so it's crucial to check the specific tariff schedule.
What documentation is typically required for importing goods classified under HS code 6805.20?
Standard import documentation is generally required for HS code 6805.20, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the importing country and the origin of the goods, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Some jurisdictions might also require safety data sheets (SDS) or product-specific certifications to ensure compliance with local regulations regarding abrasive materials.
Which common trade agreements might offer preferential duty rates for HS code 6805.20?
Preferential duty rates for HS code 6805.20 are often available through various trade agreements. For goods imported into the United States, the USMCA (United States-Mexico-Canada Agreement) may provide duty-free entry for qualifying goods. Within the European Union, goods originating from countries with an Association Agreement or a Free Trade Agreement (FTA) with the EU often benefit from reduced or zero duties under the TARIC system. Similarly, the UK has FTAs with numerous countries that can impact the duty rates for goods imported under 6805.20. Importers must consult the specific terms of relevant trade agreements and ensure their goods meet the rules of origin to qualify for preferential treatment.