CLA-2-57:OT:RR:NC:N3:349
Ms. Cheryl Barnes
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of a rug from India
Dear Ms. Barnes:
In your letter dated August 19, 2022, you requested a tariff classification ruling. A sample was provided with your request and will be retained by this office for training purposes.
The submitted sample, identified as Style 34347101, is described as a “scatter rug.” The rug is flat woven from 90 percent cotton, 10 percent polyester yarns. The navy-colored rug has two wefts of white yarns spaced about every 2 ¼ inches. The rug is also tufted with additional white yarns of the same fiber content creating a raised design. The cut pile tufts form a series of 10 one-inch-wide diagonal lines running from each side of the rug and intersecting at 90-degree angles in the middle of the rug to resemble the letter “V.” Although made with a flat woven base fabric, the rug is subject to machine tufting and will be classified as a tufted rug. The rug is weft wrapped on the sides, has knotted fringe at the ends and measures approximately 24 x 36 inches, exclusive of the 3 ½ inch fringe.
The applicable subheading for the rug, Style 34347101, will be 5703.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Carpets and other textile floor coverings, tufted, whether or not made up: Of other textile materials.” The rate of duty will be 3.8 percent ad valorem.
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