5905.00

Analysis

Subheading 5905.00 covers textile wall coverings, within heading 5905. 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 2 US tariff lines below it are national.

Every one of its 2 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: 5905.00.10 for backed with permanently affixed paper (duty-free) and 5905.00.90 for textile wall coverings: other (229) (duty-free).

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.

Goods only reach 5905.00 once they fall within heading 5905 (). 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.