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Heading 5905 : Textile wall coverings
This heading covers textile wall coverings which satisfy the definition in Note 3 to Chapter 59, that is to say, products in rolls, of a width of not less than 45 cm, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing of any material (e.g., paper) or has been treated on the back (impregnated or coated to permit pasting).
The heading includes :(1) Yarns laid parallel, woven fabrics, felts, knitted or crocheted fabrics (including stitch-bonded fabrics), fixed on a backing of any material. (2) Yarns laid parallel, woven fabrics or lace, on a thin plastic layer fixed on a backing of any material. (3) Yarns laid parallel (top layer), attached by chain-stitching to a thin nonwoven (middle layer), glued on a backing of any material. (4) A web of textile fibres (top layer) assembled by chain-stitching, with superimposed sets of yarns (middle layer) glued on a backing of any material. (5) Nonwovens, surface-covered with textile flock (imitation suede) and glued onto a backing of any material. (6) Woven fabrics decorated with hand-painted designs, fixed on a backing of any material.
In the wall coverings of this heading the textile surface may be coloured, printed or otherwise decorated and, where there is a backing, may cover the surface of that backing entirely or in part. The heading does not cover : (a) Wall coverings of plastics as defined in Note 9 to Chapter 39 (heading 39.18). (b) Wall coverings consisting of paper or plastics-covered paper, directly surface-decorated with textile flock or dust (heading 48.14). (c) Woven fabrics covered with textile flock, whether or not provided with an additional backing or impregnated or coated to permit pasting (heading 59.07).
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070-4214-8300