A SANDING BELT FOR PORTABLE SANDING MACHINE , FOR SANDING WOOD. ABRASIVE GRIT BONDED ONTO A TEXTILE MATERIAL. ABRASIVE IN THE FORM OF IDENTICALLY SHAPED PARTICLES ON A SUPPORT.

THIS SANDPAPER SANDING BELT IS CLASSIFIED TO COMMODITY CODE 6805100010 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES (GIR) GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 6805 AND ANY RELEVANT SECTION OR CHAPTER NOTES. GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. HARMONISED SYSTEM EXPLANATORY NOTES 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 BANDS DISCS, ETC., MAY BE SEWN, STAPLED, GLUED OR OTHERWISE MADE UP. 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 NOT0 OR PLASTICS; ALSO FOR SMOOTHING OR POLISHING VARNISHED OR LACQUERED SURFACES, OR FOR SHARPENING CARD CLOTHING.