5112.90.50.00 - Tapestry fabrics and upholstery fabrics of a weight not exceeding 140 g/m2 (414)
Details
| Field | Value |
|---|---|
| Unit of Quantity | m2, kg |
| General Rate of Duty | 7% |
| Special Rate of Duty | Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
AU
🇦🇺
BH
🇧ðŸ‡
CL
🇨🇱
CO
🇨🇴
IL
🇮🇱
JO
🇯🇴
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
ðŸ‡ðŸ‡³
🇳🇮
PA
🇵🇦
PE
🇵🇪
S
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 68.5% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 5112.90.50.00, specifically classifies tapestry fabrics and upholstery fabrics made from wool or fine animal hair that have a specific weight characteristic. The defining criterion for inclusion in this code is that the fabric must not exceed 140 grams per square meter (g/m²). These are typically lighter-weight woven fabrics intended for decorative or functional use in furnishing.
It is crucial to distinguish this category from its sibling, 5112.90.40.00. While both cover tapestry and upholstery fabrics of wool or fine animal hair, the primary differentiator is the fabric's weight. Fabrics classified under 5112.90.40.00 are heavier, exceeding 300 g/m², whereas the present classification is for fabrics that are significantly lighter. This weight distinction is a key factor in accurate customs declaration and duty assessment.
As this HTS code represents a leaf node within the tariff schedule, there are no further subdivisions. Therefore, classification within 5112.90.50.00 relies entirely on the material composition (wool or fine animal hair), the fabric type (tapestry or upholstery), and the specified weight not exceeding 140 g/m². Examples of goods that would fall under this classification include certain lighter-weight chenilles, tapestries, and decorative upholstery cloths where the fabric itself is the primary focus of classification.