CBP looks at the production method: a qualifying tapestry must be woven by hand on a loom without mechanical automation of the weaving process. Machine-Jacquard woven decorative panels, even if they depict tapestry-style imagery, are classified under the appropriate woven-fabric or made-up textile heading rather than 5805. Manufacturer affidavits and production records are the standard supporting documentation.

Finished needleworked tapestries — where the design is formed by hand stitching (petit point, cross-stitch, etc.) on a ground fabric — are included in heading 5805. However, unworked embroidery canvas or partially completed needlepoint kits are classified elsewhere, typically under the chapter covering embroidery or made-up textile articles, depending on their form.