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Aluminum Oxide Sanding Discs on Foam Backing from Japan

These sanding discs feature aluminum oxide abrasive grains adhered to a flexible foam backing material, ideal for contour sanding in automotive refinishing. They fall under HTS 6805.30.5000 as abrasive powder on a base of other materials (foam), cut to disc shape but not on textile, paper, or paperboard. The foam provides cushioning for smooth surface finishing without scratching.

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

Verify abrasive grain type and base material via lab testing to confirm 'other materials' classification and avoid reclassification to paper-based headings

Include supplier certifications for grit size and bond strength in documentation to expedite customs clearance