5905.00 - Textile wall coverings:

Heading 5905.00 encompasses textile wall coverings, which are defined as textile fabrics that are specially prepared or treated for use as decorative or protective coverings for walls. This category includes a wide range of materials such as woven fabrics, nonwovens, and knitted fabrics, which may be printed, embossed, or otherwise finished. Crucially, these are specifically intended for application to walls.

Unlike other categories within Section XI, which may cover textile fabrics for general use or for specific industrial applications (like those in Chapter 59), heading 5905.00 is exclusively for products designed and marketed as wall coverings. While many other HTS categories involve textile materials, the intended end-use as wall decoration or covering is the defining characteristic that differentiates goods under 5905.00.

Within heading 5905.00, further subdivisions distinguish based on construction and backing. Subheading 5905.00.10.00 specifically covers wall coverings that are permanently affixed with a paper backing, implying a more integrated structure for ease of installation. The residual category, 5905.00.90.00, encompasses all other textile wall coverings that do not meet the criteria for the paper-backed subheading, providing a broad classification for diverse textile wall coverings.