5805.00.30.00 - Of cotton (369)

This HTS category, 5805.00.30.00, specifically classifies hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais, and similar artistic styles, as well as needle-worked tapestries such as petit point and cross stitch. It encompasses these decorative textile articles whether they are presented in their finished form or as raw materials. The defining characteristic for inclusion here is the material composition, which must be cotton. This classification is concerned with intricately designed and often pictorial textile artworks, regardless of whether they are made up into decorative wall hangings or other articles.

This category is distinguished from its sibling, "Of wool or fine animal hair," by its explicit material requirement. While both categories fall under the broader heading for tapestries, this specific subcategory is exclusively for those made predominantly or entirely from cotton. The other sibling, "Other," would encompass any tapestries that do not fit into the specific material-based categories, thus underscoring the importance of the material as the primary classification criterion at this level.

As this is a leaf node within the HTS structure, there are no further subcategories under 5805.00.30.00. Classification concludes at this level, based on the type of tapestry and its cotton composition. Therefore, the practical application of this classification relies on accurately identifying the construction method (hand-woven or needle-worked) and confirming that the primary textile material is cotton.