Analysis
HTS 5905.00.10 covers backed with permanently affixed paper under heading 5905 (textile wall coverings).
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 37% of the 59 tariff lines in chapter 59. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
The other line in the same group is 5905.00.90 (textile wall coverings: other (229), duty-free).
Census statistics map these goods to NAICS 322220 (Paper Bag and Coated and Treated Paper Manufacturing), an industry of 715 US establishments employing 55,911 people. That is the industry code a US manufacturer of the same product would normally use.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of Free.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 5905.00.90 | Textile wall coverings: other (229) | Free |