6805 20 000 0 — Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: on a base of paper or paperboard only

6805 Natural or artificial abrasive powder or grain on woven, paper, cardboard or other basis, cut or stitched, or treated in another way to obtain a certain shape, or unprocessed: 6805 10 – only on woven textile basis 6805 20 – only on paper or cardboard basis 6805 30 – based on other materials

This heading covers textile materials, paper, cardboard, vulcanized fiber, leather or other materials in rolls or cut in shape (sheets, tapes, strips, discs, segments, etc.), in threads or cords, on which crushed natural or artificial abrasive material is applied, usually with glue or plastics. This heading also includes similar articles of nonwoven materials, over the whole mass of which an abrasive attached to the fibers of the base by a binder is evenly distributed. Abrasives used include sandpaper, corundum, silicon carbide, pomegranate, pumice, silica gravel and pebbles, quartz, sand and glass powder. Tapes, discs, etc. may be sewn, glued, stamped or manufactured in any other way; this heading, for example, includes tools such as polishing devices made by applying abrasive on a paper or woven basis on blocks or strips of wood, etc. This heading does not include grinding circles consisting of a rigid substrate (e.g., of cardboard, wood, metal) with a compact layer of agglomerated abrasive, other than powder or grain, and similarly completed hand tools (heading 6804). The articles of this heading are mainly used (manually or mechanically) for leveling and cleaning the surface of metal, wood, cork, glass, leather, rubber (cured or uncured) or plastics, and for leveling or polishing prooliphic or lacquered surfaces, for sharpening the edges of punch cards.

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) goods of Chapter 25;

(b) paper and paperboard impregnated or coated with heading 4810 or 4811 (e.g. paper and paperboard coated with mica or graphite powder, bituminised or asphalt);

(c) textile fabrics impregnated or coated with Chapters 56 or 59 (e.g., fabric coated with mica powder, bituminized or asphalt);

(d) articles of Chapter 71;

(e) instruments or parts thereof of Chapter 82;

(f) stones of lithographic heading 8442;

(g) electrical insulators (heading 8546) or fittings of insulating materials of heading 8547;

(h) dental borons (heading 9018);

(ij) articles of Chapter 91 (e.g. watches not intended to be worn on or with oneself and their housings);

(k) articles of Chapter 94 (e.g. furniture, fixtures and lighting equipment, prefabricated constructions);

(l) Articles of Chapter 95 (e.g. toys, games and sports equipment);

(m) articles of heading 9602 made of the materials referred to in Note 2(b) to Chapter 96 or of heading 9606 (e.g. buttons), 9609 (e.g. pencils), 9610 (e.g. slate boards) or 9620 (e.g. monopores, bipeds, tripods and the like); or

(n) Articles of Chapter 97 (e.g. works of art).

2. For the purposes of heading 6802, the term “stone treated for monuments or construction” means not only stone of the various kinds of heading 2515 or 2516, but also all other kinds of natural stone (e.g. quartzite, flint, dolomite and steatite) treated in a similar manner, with the exception of slate.

Additional note of the Eurasian Economic Union

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheadings 6815 91 000 2 and 6815 99 000 2, the term “chemical bundle” means an inorganic component of a refractory material (solution of phosphates, chlorides, sulfates, alkaline silicates or other salts) with which the other components of a refractory material at a temperature below 800 °C give strength to the article during manufacture.