The answer depends on the product's primary function. A tufted mat designed as a floor covering belongs in chapter 57 (heading 5703). A tufted fabric article used as a bath mat but not primarily a floor covering — for example, a small absorbent mat sold with towels — may fall under 5802. CBP has issued rulings on this boundary, and the product's marketing, construction, and end use all factor into the determination.

Heading 5802 covers the fabric in the piece or in cut lengths before it is made up into a finished article. Once the terry fabric is hemmed, cut to towel dimensions, and finished for retail sale, it is classified as a made-up textile article under chapter 63, not under 5802.