HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
---|---|---|---|---|---|
6805301000 | Doc | 55.0% | CN | US | 2025-05-12 |
8205595560 | Doc | 60.3% | CN | US | 2025-05-12 |
SANDING SHEET HS Code Classification & Customs Guide
Based on the provided information, here's a breakdown of the HS code classifications for "SANDING SHEET" and associated customs considerations. We've identified two potential classifications, and it's crucial to determine the correct one for accurate import/export.
Understanding HS Codes:
HS codes (Harmonized System codes) are internationally standardized codes used to classify traded products. The first two digits indicate the chapter, the next two the subheading, and further digits provide more specific details. This determines the applicable tariffs, taxes, and import/export regulations.
1. HS Code: 6805.30.10.00 – Abrasive Powder/Grain on a Base of Other Materials
- Chapter 68: Articles of stone, plaster, cement, asbestos, mica or similar materials. This chapter generally covers manufactured items made from these materials.
- 6805: Abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials. This specifically targets abrasive materials applied to a backing.
- 6805.30: On a base of other materials. This narrows down the classification to sanding sheets not backed by textile or paper.
- 6805.30.10.00: Articles wholly or partly coated with abrasives, in the form of sheets, strips, disks, belts, sleeves or similar forms. This is the most specific code for sanding sheets made with a backing material other than textile or paper.
Tax Implications (6805.30.10.00):
- Basic Duty: 0.0%
- Additional Tariff: 25.0%
- Post April 2, 2025 Additional Tariff: 30.0%
- Total Tax: 55.0%
Key Considerations for 6805.30.10.00:
- Backing Material: Crucially, confirm the backing material is not textile or paper. If it is, this code is incorrect. Common "other materials" include vulcanized fiber, plastic films, etc.
- Abrasive Type: The type of abrasive (e.g., aluminum oxide, silicon carbide) doesn't affect this classification, but may be relevant for specific import regulations.
- Form: This code covers sheets, strips, disks, belts, sleeves, and similar forms.
2. HS Code: 8205.59.55.60 – Other Handtools (of Iron or Steel)
- Chapter 82: Tools, implements, cutlery, hand tools, articles of cutlery, and similar articles. This chapter covers a wide range of hand-operated tools.
- 8205: Handtools (including glass cutters) not elsewhere specified or included. This is a catch-all category for hand tools not specifically classified elsewhere.
- 8205.59: Other handtools (including glass cutters) and parts thereof. This further refines the category to tools not specifically listed.
- 8205.59.55.60: Other: Of iron or steel Other (including parts). This specifies handtools made of iron or steel.
Tax Implications (8205.59.55.60):
- Basic Duty: 5.3%
- Additional Tariff: 25.0%
- Post April 2, 2025 Additional Tariff: 30.0%
- Total Tax: 60.3%
Key Considerations for 8205.59.55.60:
- Tool Classification: This code is appropriate if the sanding sheet is considered a tool for manual sanding. This is less common, but possible.
- Material: The tool must be made of iron or steel.
- Functionality: If the sanding sheet is primarily used with a power tool, this code is likely incorrect.
Recommendation & Next Steps:
Based on the description "SANDING SHEET", HS Code 6805.30.10.00 is the more likely classification, provided the backing material is not textile or paper.
To ensure accurate classification, please provide the following information:
- Backing Material: What is the sanding sheet backed with (e.g., paper, cloth, plastic film, vulcanized fiber)?
- Intended Use: Is the sanding sheet intended for manual sanding or use with a power tool?
- Single Invoice Value: The single invoice value of the goods.
- Material Composition: A detailed breakdown of the materials used in the sanding sheet.
Important Reminders:
- Accuracy is Crucial: Incorrect classification can lead to delays, penalties, and unexpected costs.
- Customs Ruling: For complex cases, consider obtaining a binding customs ruling from the relevant authorities.
- Regulations Change: Import/export regulations are subject to change. Stay updated on the latest requirements.
Disclaimer: I am an AI assistant and this information is for general guidance only. It is not a substitute for professional customs advice. Always consult with a qualified customs broker or consultant for specific import/export requirements.