The article must be put up in a form clearly intended for use as a wall covering—typically pre-backed, pre-pasted, or otherwise finished for direct wall application, and often sold in rolls sized to standard wall dimensions. A plain woven or printed fabric sold by the meter for general use, even if a buyer intends to hang it on a wall, would not qualify; it would classify by its fiber content and construction in the appropriate fabric heading.

It depends on their form. Textile wall coverings in roll or sheet form intended for adhesive application to walls fit 5905. Rigid or semi-rigid acoustic panels with a textile face bonded to a structural substrate (foam, mineral wool, etc.) are more likely composite articles that classify by their essential character, potentially in a different chapter. A binding ruling is advisable for acoustic panel products where the textile is one component among several.