Analysis
Heading 5905 of the Harmonized Tariff Schedule covers textile wall coverings. It has 2 tariff lines.
Every one of its 2 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 5905.00.10 for backed with permanently affixed paper (duty-free) and 5905.00.90 for textile wall coverings: other (229) (duty-free).
Its median rate of duty-free sits at the 19th percentile of the headings in chapter 59.
By Census's concordance, most of its statistical lines are made by Paper Bag and Coated and Treated Paper Manufacturing (322220). Those are the NAICS industries a US producer of these goods would report under.
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 |
|---|---|---|
| 5905.00.10 | Backed with permanently affixed paper | Free |
| 5905.00.90 | Textile wall coverings: other (229) | Free |