The tariff classification of fabric and rug samples

NY I84811 August 8, 2002 CLA-2-98:RR:NC:TA:349 I84811 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Saskia Weavers Hunes B.V. 2 Piekstraat P.O. Box 5072 3008 AB Rotterdam, The Netherlands RE: The tariff classification of fabric and rug samples Dear Ms. Weavers: In your letter dated July 29, 2002 you requested a tariff classification ruling. You submitted sample swatches of fabrics and rugs. The fabrics and rugs or carpeting will be produced in different countries and in various fiber contents. They are brought to The Netherlands where they will be prepared for use as samples for soliciting orders. The fabrics will be cut into 210 x 297 millimeter (8.3 x 11.7 inches) and 420 x 297 millimeter (16.6 x 11.7 inches) sizes. The edges of the fabric swatches are pinked. The rugs and carpets are cut to a 210 x 297 millimeter size. The edges are not finished unless the swatch contains a portion of the finished edge of the rug. Paper stickers detailing the article name, number, size, construction, fiber content, country of origin and other information are attached to the fabric and rug swatches. The sample swatches are shipped to the United States where they are stored in a third party warehouse. You advertise the fabrics and rugs on your website, www.tapestria.com. The swatches are sent from the warehouse to potential customers, e.g. interior decorators, for the purpose of soliciting orders. You indicate that the fabric swatches are valued under $1.00 each while the rug and carpet swatches will range from $1.00 to $5.00 each. None of the various fabrics and rugs are sourced in the United States. The rug and carpet samples are cut to a size that renders them unsuitable for sale or use as a textile floor covering. The applicable subheading for the fabric and rug samples will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTS), which provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40) valued not over $1.00 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 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division