CLA-2-57:OT:RR:NC:N3:349
Ms. Cheryl Barnes
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of hand woven rugs from India
Dear Ms. Barnes:
In your letter dated April 13, 2021, you requested a tariff classification ruling. Samples of four hand-loomed rugs were submitted with your request. The samples will be retained by this office.
Three of the submitted samples, identified as SKU#s 28746301, 28746501 and 28746801, are flat woven rugs constructed from monochromatic (white, grey and black) 100 percent cotton yarns. The designs in the rugs are created by varying the number of yarns, yarn color and length of the floats in the weft. The rugs are made up with plain selveges and hemmed ends. Each rug measures 20 x 33 inches.
The fourth sample, SKU# 28746701, is a monochromatic hand woven rug constructed from 100 percent cotton yarns. The rug has alternating cut pile and nonpile sections that run the width of the rug. The design in the flat woven sections is created by varying the number of yarns, yarn color and length of the floats in the weft. The rug is made up with plain selveges and hemmed ends and measures 20 x 33 inches.
Although you state the manufacturer suggests the weaving technique as similar to “Kelim” rugs, the rugs are not woven in the “Kelem” style and are not considered to be similar to “Kelem” rugs. All of the yarns in the samples run the full width of the rug from selvege to selvege rather than, as is the case with “Kelem” rugs, extending only partially along a line of weft and only where the color is needed for the design. You also state that the rugs are not made up. We disagree. The rugs meet the definition of “made up” under Section XI, Note 7(d), Harmonized Tariff Schedule of the United States (HTSUS), as the two unfinished edges are hemmed.
The applicable subheading for SKU#s 28746301, 28746501 and 28746801 will be 5702.99.0500, HTSUS, which provides for “Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar handwoven rugs: Other, not of pile construction, made up: Of other textile materials: Of cotton: Woven, but not made on a power-driven loom.” The rate of duty will be 6.8 percent ad valorem.
The applicable subheading for SKU# 28746701 will be 5702.49.1020, HTSUS, which provides for “Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "Kelem", "Schumacks", "Karamanie" and similar handwoven rugs: Other, of pile construction, made up: Of other textile materials: Of cotton: Not made on a power-driven loom.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division