3M Wetordry Waterproof Sandpaper Sheets from Japan
Water-resistant silicon carbide abrasive grains on a latex paper backing allow wet or dry sanding for automotive refinishing and paint prep. Classified under HTS 6805.20.00.00 due to the paper base with abrasive powder, cut to shape for sheet form without sewing. Ideal for smooth finishes on metal and wood surfaces.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Confirm latex impregnation doesn't alter base classification; remains paper if not converted to plastic-like material
• Provide coating specifications (wet/dry) in entry docs to distinguish from textile or non-paper bases excluded by chapter notes