HTS heading · chapter 58
5805
Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
Analysis
Heading 5805 of the Harmonized Tariff Schedule covers hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. It has 5 tariff lines.
Every one of its 5 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its lines are 5805.00.10 for hand-woven tapestries fit only for use as wall hangings and… (duty-free), 5805.00.20 for certified hand-loomed and folklore products (duty-free), 5805.00.25 for of wool or fine animal hair: other (414) (duty-free), 5805.00.30 for other: of cotton (369) (duty-free) and 5805.00.40 for other: other (duty-free).
Its median rate of duty-free sits at the 12th percentile of the headings in chapter 58.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 5805.00.10 | Hand-woven tapestries fit only for use as wall hangings and valued over $215 per square meter | Free |
| 5805.00.20 | Certified hand-loomed and folklore products | Free |
| 5805.00.25 | Of wool or fine animal hair: other (414) | Free |
| 5805.00.30 | Other: of cotton (369) | Free |
| 5805.00.40 | Other: other | Free |