6805.20.00.00 - On a base of paper or paperboard only

This HTS category, 6805.20.00.00, specifically covers abrasive materials, such as powders or grains of natural or artificial substances, that are applied to a base consisting solely of paper or paperboard. These products are typically manufactured in the form of sheets, rolls, or discs, and their primary function is for sanding, grinding, polishing, or other surface finishing operations. Examples include sandpaper and abrasive paper used in woodworking, metalworking, and general surface preparation.

It is crucial to distinguish this classification from its sibling categories. HTS 6805.10.00.00 applies to similar abrasive materials mounted on a base of textile material only. HTS 6805.30, on the other hand, encompasses abrasive materials affixed to a base made of "other materials," which would include composite materials or combinations of materials not solely paper or paperboard. The defining characteristic here is the exclusive use of paper or paperboard as the backing material.

As this HTS code represents a leaf node within the 6805.20.00.00 classification, there are no further subcategories. Therefore, classification under this heading relies on the definitive presence of natural or artificial abrasive powder or grain applied to a paper or paperboard substrate. The form in which these are presented, such as cut to shape or sewn, does not alter their classification as long as the base material remains solely paper or paperboard.