5805.00.40.10 - Of man-made fibers (666) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | m², kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 74% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 5805.00.40.10, specifically covers hand-woven tapestries and needle-worked tapestries that are made up, and are composed of man-made fibers. This includes items like Gobelins, Flanders, Aubusson, and Beauvais style tapestries, as well as those created using techniques such as petit point and cross stitch. The defining characteristic for inclusion here is the use of synthetic or man-made textile materials in their construction.
This classification is distinct from its sibling category, 5805.00.40.90, which covers "Other" tapestries not made of man-made fibers. Therefore, if a tapestry of the described types is made from natural fibers such as cotton, wool, or silk, it would fall under the sibling category. The material composition is the key differentiator between these two "Other" subcategories within the broader classification of tapestries.
As this is a leaf node, there are no further subcategories within 5805.00.40.10. The classification ends with the material specification of man-made fibers for made-up tapestries. The focus for classification within this node is solely on identifying tapestries that are finished goods and are constructed from synthetic or man-made fibers.