Abrasives on Other Material Bases (NES)

Vulcanized fiber, polyester film, foam, and nonwoven synthetic substrates are the most common backings classified here. Nonwoven abrasive pads (such as those used for surface conditioning) are a notable example — they are neither woven textiles nor paper, placing them squarely in the NES category. Importers should obtain material composition documentation from the manufacturer to support classification decisions.

Composite backings — for example, a paper layer laminated to a polyester film — require classification based on the essential character of the backing as a whole. Customs authorities may look at which layer provides the primary structural function. Consulting a licensed customs broker and requesting a binding ruling from CBP is advisable when the backing construction is ambiguous.