CN subheading 6805 10 covers abrasive powders or grains fixed on a base of woven textile, forming products commonly known as cloth-backed abrasives, abrasive belts, abrasive cloth sheets and textile-backed sandpaper. The abrasive grain is typically aluminium oxide (electrocorundum), silicon carbide, zirconia alumina or ceramic aluminium oxide, bonded to a cotton, polyester or polyester-cotton woven fabric backing with hide glue or synthetic resin. The woven textile base provides significantly greater tensile strength, flexibility and heat resistance compared to paper-backed equivalents classified under 6805 20, making these products suitable for heavy industrial stock removal and contour grinding. Products covered include abrasive belts for industrial belt grinders, abrasive cloth sheets for hand sanding, abrasive rolls, flap wheels made from cloth segments, and abrasive sleeves. The classification criterion is the exclusive use of woven textile as backing material — products with paper backing fall under 6805 20, and those with combined or other backings under 6805 30. Classification follows GIR CN and the Notes to Chapter 68 and heading 6805.

Import of textile-backed abrasive products classified under CN 6805 10 follows standard EU customs procedures. As standalone consumable tools, cloth-backed abrasives do not require CE marking. Products intended for use on industrial machinery should comply with EN 13743, the harmonised standard for coated abrasives, which specifies safety requirements for maximum operating speed, dimensions, labelling and storage conditions. REACH Regulation (EC) No 1907/2006 applies to chemical substances present in bonding resins and adhesive layers, and importers must ensure compliance with substance restrictions in Annex XVII and verify whether any substances of very high concern (SVHC) are present above threshold concentrations. Customs declarations must accurately state the abrasive grain type, backing material, grit designation (according to FEPA or ANSI standards), product form and intended use. Customs value is declared in accordance with Articles 70 to 74 of the Union Customs Code. Preferential duty rates under EU FTAs are available subject to proof of origin requirements and applicable rules of origin.

Cloth-backed abrasive products classified under CN 6805 10 are among the most widely used consumable tools in metal fabrication, woodworking, automotive body repair and aerospace manufacturing. Industrial abrasive belts are the primary stock-removal tool for flat-bed and contact-wheel belt grinders used to grind welds, scale and casting marks from steel, stainless steel, aluminium and titanium components. In furniture manufacturing, abrasive cloth rolls and sheets allow effective hand sanding and machine sanding of shaped wood profiles, edge-banded panels and turned elements. The automotive sector uses zirconia abrasive belts and flap wheels for bodywork preparation, weld blending and paint removal. Aerospace suppliers apply ceramic abrasive cloth for precision grinding of titanium and nickel superalloy components. The European coated abrasives market is characterised by established Western manufacturers and growing import volumes from Asia and North America. Importers of composite products — for example belts with paper-reinforced textile backings — must exercise care in classification, as the backing composition determines the correct subheading and applicable duty rate.

Abrasive powder or grain on textile backing under CN 6805 10 carries a 0% EU duty. Used for wood, metal and lacquer finishing.