Base
N3277342022-09-01New YorkClassification

The tariff classification of a rug from India

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 a rug from India

Ruling Text

N327734 September 1, 2022 CLA-2-57:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 5703.90.0000 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 kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division