CLA-2-57:OT:RR:NC:N2:349
Ms. Eileen Hennessy
BOC International, Inc.
21 Drydock Ave, Suite 520W Boston, MA 02210-2384
RE: The tariff classification of a chindi rug from India
Dear Ms. Hennessy:
In your letter dated January 3, 2024, you requested a tariff classification ruling on behalf of your client, Natco Products Corp. Samples were submitted with your letter. The samples will be retained by this office for training purposes.
Style# CH-SO-103102, described as a chindi rug, is a handwoven rag rug stated to be made from 100 percent cotton fabrics and yarns. The weft is constructed of light blue, tan, and brown strips of knit fabric. Each color extends from selvedge to selvedge in 15-18 row sections. The warp consists of different colored yarns: light blue, tan, and brown. The varying combinations of colors in the warp and weft create a checked pattern on the surface of the rug. The ends of the rug are hemmed. The rug measures approximately 21½ inches in width by 35½ inches in length.
Style# CH-SO-103105, described as a chindi rug, is a handwoven rag rug stated to be made from 100 percent cotton fabrics and yarns. The weft is constructed of brown, white, light grey and black colored strips of knit fabric. Each color extends from selvedge to selvedge in 4-13 row sections creating a striped design pattern of varying widths on the surface of the rug. The warp consists of gray yarns. The ends of the rug are hemmed. The rug measures approximately 21½ inches in width by 35½ inches in length.
You suggested that both Style# CH-SO-103102 and Style# CH-SO-103105 are classified under 5702.10.9020, Harmonized Tariff Schedule of the United States (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 cotton.” We disagree.
The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System (Harmonized System) constitute the official interpretation of the scope and content of the tariff at the international level. They represent the considered views of classification experts of the Harmonized System Committee. While not treated as dispositive, the EN are to be given considerable weight in Customs' interpretation of the HTSUS. It has therefore been the practice of Customs to follow, whenever possible, the terms of the Explanatory Notes when interpreting the HTSUS. These rugs are not formed in the same manner as described in the Explanatory Notes to Heading 57.02, Part (7), or 58.05, Part (A) which pertain to “‘Kelem,’ ‘Schumacks,’ ‘Karamanie’ and similar hand woven rugs” classified under subheading 5702.10, HTSUS. These are normal warp and weft rugs in which the weft yarns run from one selvedge to the other.
The applicable subheading for each chindi rug, Style# CH-SO-103102 and Style# CH-SO-103105, 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 hand-woven rugs: Other, not of pile construction, made up: Of other textile materials: Of cotton: Woven, but not made on a power-driven loom.” The duty rate will be 6.8 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division