HomeChapter 57Heading 57045704.10

HS Code 5704.10 : Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, Tiles, having a maximum surface area of 0.3 m2

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MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO) FR (Pending) ES (Pending)

The 6-digit Harmonized System (HS) code for carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, tiles, having a maximum surface area of 0.3 m2 is 5704.10. Under the 2026 Peru (SUNAT), the representative MFN general duty rate is 6% [SUNAT Peru].

Chapter
Heading
Subheading
5704.10
PE MFN Duty
6%
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 57
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
Heading 5704
Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up
Subheading .10
.10
Tiles, having a maximum surface area of 0.3 m2
Peru (SUNAT Aduanas)
5704.10
Representative MFN Ad Valorem Rate
6%
Verified July 2026 · SUNAT Source

MODULE 5: PERU IMPORT DUTY & IGV BREAKDOWN

SUNAT Base MFN Duty
6%
Ad Valorem Tariff [SUNAT]
Impuesto General a las Ventas (IGV+IPM)
18.00 %
CIF + Duty Base [IGV 16% + IPM 2%]
De Minimis Threshold
USD $200
Customs Exemption
Notice: Peruvian customs entry, NANDINA tariff classification, MFN duty rates, and 18% IGV/IPM are governed by Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT). Always verify declarable lines with SUNAT prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix

Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT

Commercial Invoice

Itemized description, currency, Incoterms, seller/buyer details, and country of origin.

UNIVERSAL DOCUMENT

Packing List & Bill of Lading

Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.

PREFERENTIAL RULE

Certificate of Origin (If Claiming FTA)

Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.

MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags

Standard Entry This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.

MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)

China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope

MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)

Browse all preferential trade calculators & compliance tools in our Customs Tools Hub ↗.
Agreement Code Trade Agreement / Program Preferential Rate Rules of Origin (RoO) Requirement
PUnited States-Mexico-Canada Agreement (USMCA)FreeMust meet USMCA Regional Value Content (RVC) or tariff shift rules.
KRU.S.-Korea Free Trade Agreement (KORUS)FreeDirect shipment from South Korea with KORUS Certificate of Origin.
AUU.S.-Australia Free Trade AgreementFreeWholly obtained or tariff shift rule under US-Australia FTA.
A / DGSP / African Growth & Opportunity Act (AGOA)Free35% local value-add requirement for beneficiary country origin.

MODULE 10: Logistics, Freight & Transport Specifications

Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, Tiles, having a maximum surface area of 0.3 m2

MODULE 11: SUNAT Advance Classification Ruling

Legally binding classification rulings issued by SUNAT for HS 5704.10.

Query official SUNAT portal:

Search SUNAT Portal for 5704.10 →

SUNAT Peru Customs Lines (5704.10)

National line-level (8/10-digit) detail for Peru (SUNAT): coverage in progress.

Universal 6-digit WCO backbone applied rate: 6%. Confirm the full national commodity code at the official source (SUNAT Peru).

MODULE 12: Candidate Subheadings & Related Codes

Related HS Code Heading Category Action
5704.20 Subheading under Heading 5704 Compare Subheading 5704.20 →
5704.90 Subheading under Heading 5704 Compare Subheading 5704.90 →

Official Primary Sources & Authority References

SUNAT Peru Customs Portal ↗

Official Peru SUNAT tariff schedule, 18% IGV, and CPTPP rules.

SUNAT Advance Classification Ruling System ↗

SUNAT official binding advance classification rulings database.

MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide

What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, Tiles, having a maximum surface area of 0.3 m2?
Under WCO Harmonized System 2022 and United States (USITC HTS), Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, Tiles, having a maximum surface area of 0.3 m2 is classified under HS 5704.10 (Heading 5704, Chapter 57). The representative PE MFN general duty rate is 6%.
How is HS 5704.10 distinguished within Heading 5704 (Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up)?
Heading 5704 covers Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. Subheading 5704.10 specifically isolates Tiles, having a maximum surface area of 0.3 m2. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 5704.
What are the primary candidate subheadings related to HS 5704.10?
Related subheadings under Heading 5704 include 5704.20, 5704.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, Tiles, having a maximum surface area of 0.3 m2?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 5704.10 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, Tiles, having a maximum surface area of 0.3 m2?
Commercial shipments of Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, Tiles, having a maximum surface area of 0.3 m2 with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 5704.10?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What import VAT or sales tax applies to HS 5704.10 in Peru?
Commercial imports of Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up, Tiles, having a maximum surface area of 0.3 m2 under HS 5704.10 into Peru are subject to 18% IGV (16% IGV + 2% IPM), assessed on the entered customs value plus applicable duties.
What is the customs duty de minimis threshold in Peru?
The customs de minimis threshold for import shipments into Peru is USD $200. Consignments under this value may qualify for duty-free or simplified entry under local regulations.
Which authority regulates customs entry and tariff classification in Peru?
Customs declarations, import duty assessments, and SUNAT Advance Classification Ruling System for HS 5704.10 are administered by SUNAT (Superintendencia Nacional de Aduanas).
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