6805.30 - On a base of other materials:

This HTS classification, 6805.30, encompasses abrasive materials applied to a base that is neither exclusively textile fabric nor exclusively paper or paperboard. This means it covers items where the backing is a composite material, a combination of materials, or a material other than those specified in the sibling categories. Examples include abrasive sheets, belts, or disks where the backing might be a fabric-paper laminate, a plastic film, or other similar substances. The key distinguishing feature is the composition of the base material, which falls outside the more specific classifications of 6805.10 and 6805.20.

The preceding HTS category, "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," sets the overall scope for coated abrasives. Within this broad context, 6805.30 specifically addresses those abrasive products where the base material is of "other materials" or a combination not solely textile, paper, or paperboard. This ensures that products with more complex or less common backing materials are correctly categorized.

Under this classification, further subdivisions exist to refine the classification of these products. The subcategory 6805.30.10.00 is dedicated to articles in specific shapes such as sheets, strips, disks, belts, or sleeves that are wholly or partly coated with abrasives. The remaining products that do not fit these specific forms are classified under 6805.30.50.00 as "Other." This hierarchical structure allows for precise identification based on both the backing material and the final form of the abrasive article.