HS Code for Abrasive paper

Abrasive paper, commonly known as sandpaper, is classified under HS code 680520. This classification is designated for natural or artificial abrasive powder or grain on a base of paper or paperboard only. According to the Chapter 68 notes, the product must consist of the abrasive material bonded to the paper substrate, regardless of whether it is presented in sheets, rolls, or specific die-cut shapes like discs or triangles for power sanders. The classification is straightforward under GRI 1, as the subheading text explicitly mentions the paper base. This material is widely used in woodworking, automotive body repair, and general surface preparation. The weight of the paper (ranging from light A-weight to heavy F-weight) does not change the HS code, provided the substrate remains paper-based. The presence of waterproof coatings or stearates to prevent clogging also does not affect the classification under 680520.

Products Included

• Sandpaper sheets (flint, garnet, or glass paper)
• Waterproof silicon carbide paper
• Abrasive paper rolls for drum sanders
• Hook and loop abrasive discs with paper backing
• Aluminum oxide paper for orbital sanders

Common Misclassification

Abrasive paper is often confused with HS code 680510, which is strictly for textile-backed abrasives. Another common mistake is classifying it under 680530, which is the residual category for abrasives on other bases (like fiber or plastic) or combination bases (paper plus textile). Importers should also avoid heading 4811, which covers various types of coated and covered paper; Note 1(n) to Chapter 48 specifically excludes abrasive paper, directing it to heading 6805. Ensuring the backing is 100% paper or paperboard is the key to maintaining the 680520 classification.

FAQ

What is the HS code for sandpaper?

The HS code for sandpaper (abrasive grains on a paper base) is 680520.

Does this code cover waterproof abrasive paper?

Yes, as long as the abrasive is on a paper base, waterproof treatments do not change the classification from 680520.