Emery Cloth Sanding Sheets from China
Flexible sanding sheets made with aluminum oxide abrasive grains adhered to a woven cotton textile fabric base, typically in rectangular shapes for hand sanding. They fall under HTS 6805.10.00.00 because they consist solely of abrasive powder on a woven textile fabric base, without paper or other materials. Commonly used for smoothing wood, metal, and painted surfaces.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the base is 100% woven textile fabric only, as mixtures with paper shift to other subheadings; provide lab tests for abrasive grain composition
• Ensure 'Made in' labeling complies with FTC rules to avoid misclassification