5905.00.10.00 - Backed with permanently affixed paper 🖩
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 | 3.3¢/kg + 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 5905.00.10.00, specifically designates textile wall coverings that are permanently backed with paper. These are textile fabrics, typically of natural or synthetic fibers, which have undergone a process of impregnation, coating, or covering, making them suitable for use as interior wall finishes. The defining characteristic for this sub-heading is the integral and permanent attachment of a paper backing, distinguishing them from similar textile wall coverings without this feature.
This category differs from its sibling, 5905.00.90.00 ("Other"), by the explicit presence of a permanently affixed paper backing. The "Other" category would encompass textile wall coverings that are not paper-backed, or where the backing is not permanently affixed, or consists of materials other than paper. Therefore, the classification hinges on the specific construction and composition of the backing material.
As a leaf node, there are no further subdivisions within this specific HTS code. Classification into this category requires a clear determination that the textile wall covering possesses a paper backing that is permanently bonded to the textile material. This contrasts with textile wall coverings that might be sold with a separate, removable paper liner or those with a backing made of plastic, fabric, or other materials.