U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-04-26 · Updates real-time
The tariff classification of solicitation letters and samples from China.
NY J81278 February 28, 2003 CLA-2-98:RR:NC:2:224 J81278 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Toni Loscalzo American Shipping Co., Inc 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of solicitation letters and samples from China. Dear Ms. Loscalzo: In your letter dated February 6, 2003, you requested a tariff classification ruling, on behalf of Myron Corp., your client. You are requesting the tariff classification on solicitation letters that include samples that may be ordered by the recipients of the letters. The purpose of the mailings is strictly for the purpose of soliciting future orders for the enclosed samples. The samples (standard ballpoint pens, a light up ballpoint pen, a pocket diary and a mini flip calculator) are each valued at less than a $1.00, as per the attached value breakdown for each sample. The nature of the product and the values qualify the merchandise and letters as being properly classified in 9811.00.60. You have not requested the return of your samples. The applicable subheading for the solicitation letters and 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 each, 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.
CIT and CAFC court opinions related to the tariff classifications in this ruling.