HTS subheading · chapter 58
5805.00
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
Subheading 5805.00 covers hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch)…, within heading 5805. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 5 US tariff lines below it are national.
Every one of its 5 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 5805.00.10 for hand-woven tapestries fit only for use as wall hangings and valued… (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).
Goods only reach 5805.00 once they fall within heading 5805 (). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
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 |