HS 680530 On a base of other materials

Quick Answer: Abrasives on a base of other materials imported under HS 680530 enter the UK duty-free, the EU at 1.70% ad valorem, and the US at rates ranging from Free to 20% ad valorem depending on the specific sub-classification. This classification covers coated abrasives where the backing material is not paper or paperboard, such as those made with textiles, plastics, or rubber. Importers should verify the specific US sub-heading for precise duty application. According to CustomTariffs data, understanding these jurisdictional differences is crucial for accurate landed cost calculations and compliance.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
6805300000 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
6805300000 1.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
680530 — — —
6805301000 Free — ["kg"]
6805305000 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 to Classify This HS Code?

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What products does HS 680530 cover?

This subheading covers abrasive products on a base of materials other than paper or paperboard, as defined by the World Customs Organization's Harmonized System Nomenclature. This includes items like coated abrasives where the abrasive grains are fixed to a backing of textile fabric, plastic sheeting, or rubber. For instance, sanding belts made with cloth backing and aluminum oxide grains fall under this category, as do sanding discs with a flexible plastic substrate. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database provide detailed interpretations, emphasizing the non-paper/paperboard base as the defining characteristic.

What falls outside HS 680530?

The following products are excluded from HS 680530: abrasive products on a base of paper or paperboard, which are classified under HS 680520. Also excluded are loose abrasive grains (HS 2523 or 2530), abrasive preparations in paste or powder form not on a backing (HS 3405), and finished articles incorporating abrasive materials but where the abrasive function is not primary, such as certain cleaning pads with integrated abrasive elements. For example, a kitchen scouring pad with a sponge backing and an abrasive surface is typically classified based on its primary function or material composition, not solely as an abrasive product on a base.

What are common classification mistakes for HS 680530?

A common error is misinterpreting the "base of other materials" criterion, leading to the incorrect classification of products that should fall under HS 680520 (on a base of paper or paperboard). For example, a sanding sheet with a thin paper backing, even if it also has a fabric reinforcement, is generally classified as paper-based. Adherence to General Interpretative Rule 1 and Rule 3 is crucial, ensuring that the essential character of the good is determined, and the most specific heading or subheading is applied. Confusing coated abrasives with bonded abrasives (e.g., grinding wheels, HS 6804) is another frequent mistake.

How should importers classify products under HS 680530?

The correct procedure for classifying products under HS 680530 involves a detailed examination of the product's construction and intended use. Importers and customs brokers must first determine if the product is an abrasive material. Subsequently, they must identify the base material; if it is not paper or paperboard, it likely falls into this subheading. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and referencing Explanatory Notes from the WCO are essential steps to ensure accurate classification and avoid potential penalties.

How is the duty calculated for products under HS 680530?

A roll of abrasive cloth, measuring 100 meters in length and 1.1 meters in width, with a declared customs value of $500 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 20% ad valorem, applied to the declared customs value ($500 USD × 0.20 = $100.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule (HTS) for HS code 680530. The specific duty rate can vary significantly based on the country of origin and applicable trade agreements.

Which trade agreements reduce duties for HS 680530?

Several free trade agreements may reduce the applicable duty rate for HS 680530, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Mexico or Canada. The General System of Preferences (GSP) may also offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific requirements of the importing jurisdiction.

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Which HS Codes Are Related?

HS 680520 HS 680510 HS 680990 HS 680690 HS 690590 HS 848530

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 680530, 'Natural or artificial abrasive powder and granules, on a backing of other materials'?

Import duty rates for HS code 680530 can vary significantly depending on the country of import and any applicable trade agreements. For example, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 1.70% ad valorem. However, preferential rates under trade agreements like the US-Korea Free Trade Agreement (KORUS FTA) may offer duty-free entry. Importers should always consult the specific tariff schedule of the importing country and any relevant trade agreements to determine the precise duty applicable to their shipment. The USITC website is a primary resource for US duty rates.

How is the import duty for HS code 680530 calculated, and can you provide an example?

The duty for HS code 680530 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate in the US is 1.70% and an importer declares goods classified under 680530 with a customs value of $10,000, the duty would be calculated as: $10,000 (value) × 0.0170 (duty rate) = $170.00. Some countries may also apply specific duties based on weight or other units, so it's crucial to verify the duty calculation method in the destination country's tariff.

What are the key classification criteria for goods to be classified under HS code 680530?

To be classified under HS code 680530, the goods must consist of natural or artificial abrasive powder or granules that are affixed to, or applied onto, a backing material which is not textile fabric, paper, or parchment. The Explanatory Notes to the Harmonized System (WCO) clarify that the backing can be of various materials such as plastics, rubber, leather, or metal. If the backing is textile fabric, paper, or parchment, the item would be classified under HS code 680520. Therefore, the nature of the backing material is the primary distinguishing factor.

What documentation is typically required for importing goods under HS code 680530?

Standard import documentation is generally required for shipments classified under HS code 680530. This typically includes a commercial invoice detailing the value, quantity, and description of the goods; a packing list; a bill of lading or air waybill; and a certificate of origin, especially if preferential duty rates are being claimed under a trade agreement. Depending on the importing country and the specific product, additional certifications related to product safety or compliance may be necessary. Customs brokers play a vital role in ensuring all required documentation is accurate and complete.

Which trade agreements commonly affect the duty rates for HS code 680530, and how can importers leverage them?

The impact of trade agreements on HS code 680530 depends entirely on the specific countries involved in the trade. For instance, the European Union's TARIC database would show preferential rates for goods originating from countries with which the EU has a Free Trade Agreement (FTA). Similarly, the UK Trade Tariff provides information on preferential rates for goods from countries that have trade agreements with the UK. Importers can leverage these agreements by ensuring their goods meet the rules of origin stipulated in the relevant FTA and by obtaining the necessary proof of origin (e.g., a EUR.1 certificate or origin declaration). This can lead to reduced or eliminated duties, significantly impacting landed cost. It is essential to consult the official tariff databases of the importing country and the text of the applicable trade agreements.