5805.00.40 - Other

This HTS category, 5805.00.40, encompasses tapestries that are not specifically covered by the preceding subheadings within heading 5805. The parent heading addresses hand-woven tapestries and needle-worked tapestries, including famous styles like Gobelins, Flanders, Aubusson, and Beauvais, as well as petit point and cross stitch creations. This particular subheading serves as a residual category for tapestries that do not fall under the more specific material classifications.

Unlike the sibling category 5805.00.30.00, which is exclusively for tapestries made of cotton, this category is for those not primarily composed of cotton. It is a broader classification meant to capture tapestries made from a variety of materials not explicitly enumerated elsewhere.

Within this "Other" category, further distinctions are made to accommodate specific material compositions. Subcategory 5805.00.40.10 is designated for tapestries manufactured from man-made fibers. The remaining tapestries not made of man-made fibers will be classified under 5805.00.40.90, which serves as the ultimate residual classification for tapestries falling under heading 5805.