Textile wall coverings
2 declarable lines
Heading 5905 covers textile wall coverings, including fabric wallcovering rolls and paper-backed textile wall covering. It has two declarable lines: 5905.00.10.00 for goods backed with permanently affixed paper and 5905.00.90.00 for other textile wall coverings. Both lines carry a general (MFN) rate of Free.
Products in this heading
- Textile wallpaper in rolls
- Fabric wallcovering rolls
- Paper-backed textile wall covering
- Nonwoven textile wall covering
- Woven textile wall covering
- Canvas textile wall covering for walls
- Textured textile wall covering
How to choose the right subheading
- Confirm the product is a wall covering, not a floor covering, upholstery fabric, or other textile article.
- Identify whether a textile material gives the product its essential character; paper or plastic wall coverings go elsewhere.
- Check whether paper is permanently affixed to the back of the textile wall covering; if yes, use 5905.00.10.00.
- If no permanent paper backing is present, classify the textile wall covering under 5905.00.90.00.
- Check whether a plastic coating or lamination changes the article from a textile wall covering to heading 5903 or 3918.
Often confused with
- Heading 4814Paper wallpaper without textile backing
Paper wall coverings are classified in chapter 48, not heading 5905.
- Heading 3918Wall covering of plastic sheet
Plastic wall coverings are classified in heading 3918 unless a textile material controls the classification.
- Heading 5903Plastic-coated textile fabric in rolls not made up as wall covering
A textile fabric coated or covered with plastics is generally classified in heading 5903.
- Heading 5703Tufted textile carpet
Floor coverings are not wall coverings.
Frequently asked questions
What is the HTS code for paper-backed textile wall covering?
Use 5905.00.10.00 for textile wall coverings backed with permanently affixed paper. The general (MFN) rate for 5905.00.10.00 is Free.
What is the duty on other textile wall coverings?
Textile wall coverings not backed with permanently affixed paper fall under 5905.00.90.00. The general (MFN) rate for 5905.00.90.00 is Free.
How do I classify a textile wall covering?
First confirm it is a textile wall covering, then check for permanently affixed paper backing. Use 5905.00.10.00, general (MFN) Free, for paper-backed goods, and 5905.00.90.00, general (MFN) Free, for other goods.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.