5805.00.40.90 - Other 🖩
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 subcategory, 5805.00.40.90, encompasses hand-woven or needle-worked tapestries and similar textile wall hangings that do not fall under the preceding subcategories. It serves as a residual category for tapestries that are not explicitly classified based on their fiber content. This includes items crafted from natural fibers such as wool, cotton, or silk, as well as composite materials where man-made fibers are not the predominant component.
This classification is distinguished from its sibling category, 5805.00.40.10, which specifically covers tapestries made of man-made fibers. The crucial differentiating factor for 5805.00.40.90 is the material composition, where the primary constituent is not a synthetic or artificial fiber. The types of tapestries covered here are those traditionally produced, such as Gobelins, Flanders, Aubusson, or Beauvais styles, and needle-worked varieties like petit point or cross-stitch, provided they meet the material criteria.
As this is a leaf node within the HTS, there are no further subcategories to introduce. Classification under 5805.00.40.90 is therefore determined by the exclusion of items that fit into more specific categories within heading 5805, particularly concerning the material of manufacture. The focus remains on the artisanal nature and decorative purpose of these textile wall hangings.