HEADING 68.05 - 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.

67 COMMODITIES

6805.10 - On a base of woven textile fabric only

6805.20 - On a base of paper or paperboard only

6805.30 - On a base of other materials

This heading covers textile material paper paperboard vulcanised fibre leather or other materials in rolls or cut to shape (sheets bands strips discs segments etc.) or in threads or cords on to which crushed natural or artificial abrasives have been coated usually by means of glue or plastics. The heading also covers similar products of nonwovens in which abrasives are uniformly dispersed throughout the mass and fixed on to textile fibres by the bonding substance. The abrasives used include emery corundum silicon carbide garnet pumice flint quartz sand and glass powder. The bands discs etc. may be sewn stapled glued or otherwise made up; the heading includes for example tools such as buff-sticks made by permanently fixing abrasive paper or cloth onto blocks or strips of wood etc. But the heading excludes grinding wheels composed of a rigid support (e.g. of paperboard wood metal) fitted with a compact agglomerated layer rather than powder or grain of abrasive and similarly constituted hand tools (heading 68.04).

The goods of this heading are mainly used (by hand or mechanically) for smoothing or cleaning up metal wood cork glass leather rubber (hardened or not) or plastics; also for smoothing or polishing varnished or lacquered surfaces or for sharpening card clothing.