The tariff classification of textile fabric tents used to solicit orders from Bangladesh.

NY D88091 March 19, 1999 CLA-2-98:RR:NC:TA:352 D88091 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. Jason M. Waite Grunfeld, Desiderio, Lebowitz & Silverman 303 Peachtree Street, N.E., Suite 2980 Atlanta, Georgia 30308 RE: The tariff classification of textile fabric tents used to solicit orders from Bangladesh. Dear Mr. Waite: In your letter dated February 5, 1999, on behalf of your client American recreation products, you requested a tariff classification ruling. The submitted sample is one of three styles of tents, designated as item numbers 89016DIS, 89017DIS and 89018DIS. Your correspondence indicates that you believe that the tents should be classified under the provision for any sample ..., valued not over a dollar each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or use otherwise than as a sample, to be used in the United states for soliciting orders for products of foreign countries in subheading 9811.00.60, Harmonized Tariff Schedules of the United States. The tents in question have been both marked and mutilated making them unsuitable for any use other than as samples. The floors of each of the sample tents have been slit. Since the floors will no longer be watertight, the tents will be rendered unsuitable for sale at retail. In addition, the tents will be marked on the front side with the legends “SAMPLE-FOR DISPLAY ONLY” and with “NOT FOR RETAIL SALE”. These sample tents will also be marked with marketing information which will not be present on the commercial versions of the tent. This printed information will include various dimensions and will call attention to various features of the tent. This printed information can be considered a treatment that makes the tents unsuitable for sale or use otherwise than as a sample. Your letter indicates that 220 of each style will be imported and provided to 220 retail locations where they will be displayed and used to generate orders for the tents which are manufactured in Bangladesh. The applicable subheading for the tents will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTS), which provides for ...samples...or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be free. 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division