Base
N2890542017-11-08New YorkClassification

The tariff classification of textile floor covering from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of textile floor covering from China

Ruling Text

N289054 November 8, 2017 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5705.00.2030 Mr. Richard Wadiri Naito International Corp. 275 Tenafly Road Tenafly, NJ 07670 RE: The tariff classification of textile floor covering from China Dear Mr. Wadiri: In your letter dated June 22, 2017, received by this office on August 10, 2017, you requested a tariff classification ruling. The submitted sample, Item No. AC4355, was forwarded to the Customs and Border Protection laboratory for analysis and was destroyed during testing. Item No. AC4355 is comprised of 4 individual solid color interlocking carpet tiles. The tile is constructed of two layers: a face fabric of polyester knit pile fabric bonded to an ethylene vinyl acetate (EVA) foam sheet. The tiles have interlocking teeth on all four sides and measure approximately 11½ x 11½ inches square. The tiles will also be available under Item No. AC4353 and Item No. AC4354. Item No. AC4353 will include 24 tiles printed with various letters of the alphabet, and Item AC4354 will include 9 tiles printed with various shapes. The applicable subheading for Item No. AC4355, Item No. AC4353, and Item No. AC4354 will be 5705.00.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other carpets and other textile floor coverings, whether or not made up: Other: Of man-made fibers.” The duty rate will be 3.3 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 kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division