HS Code for Sandpaper

The classification of sandpaper under HS code 6805.20 is strictly governed by the nature of the backing material used to support the abrasive grains. According to the General Rules for the Interpretation of the Harmonized System (GRI), products are classified based on their constituent materials and their state of manufacture. Heading 6805 specifically covers natural or artificial abrasive powder or grain on a base of textile material, paper, paperboard, or other materials. Subheading 6805.20 is reserved for those abrasives where the base consists exclusively of paper or paperboard. This includes various types of abrasive grains such as corundum, silicon carbide, or garnet that are adhered to the paper surface using resins or glues. The classification remains the same regardless of whether the paper is presented in large rolls, rectangular sheets, or specific shapes like discs or strips, provided the backing is paper-based. The durability and intended use, such as hand sanding or light machine sanding, do not change the classification if the material composition meets the criteria of 6805.20. This code is essential for customs to distinguish between light-duty paper abrasives and heavy-duty industrial cloth-backed versions.

Products Included

• Flint paper sheets
• Garnet paper rolls
• Silicon carbide waterproof paper
• Aluminum oxide paper-backed sanding discs
• Glass paper for woodworking

Common Misclassification

Sandpaper is frequently confused with HS code 6805.10, which is specifically for abrasives on a woven textile base. Another common error is using 6805.30, which covers abrasives on other materials like vulcanized fiber or plastic film. It is also sometimes incorrectly placed in Chapter 48 (Paper) because of the substrate, but the abrasive function dictates classification in Chapter 68.

FAQ

What is the HS code for sandpaper?

The HS code for sandpaper with a paper or paperboard backing is 6805.20.

Does the grit size affect the HS code?

No, the grit size (coarseness) does not change the HS code; the classification is determined by the backing material (paper) and the presence of abrasive grains.