6805.30.10.00 - Articles wholly or partly coated with abrasives, in the form of sheets, strips, disks, belts, sleeves or similar forms

This HTS category, 6805.30.10.00, encompasses articles that are wholly or partly coated with abrasives, presented in specific forms such as sheets, strips, disks, belts, sleeves, or similar configurations. These articles are designed for abrasive applications and are distinguished by their construction where the abrasive material is affixed to a base. The base material can be a variety of substances, provided it is not textile material or paper/paperboard as specified in other subheadings within 6805.

To clarify its position, this specific subheading differentiates itself from its sibling, 6805.30.50.00, which covers "Other" articles of this nature. While 6805.30.10.00 deals with abrasive-coated articles on a base of "other materials" (meaning, not exclusively textile or paper-based, and specifically excluding the paper/paperboard and textile categories covered elsewhere), the "Other" subheading would likely capture any remaining abrasive-coated articles not specifically described by the other classifications within 6805.30. As this is a leaf node, there are no further subdivisions. Classification within this code hinges on the presence of abrasive coating, the form of the article, and the non-textile, non-paper/paperboard base material.