The tariff classification of certain mutilated garments from Bangladesh.

N034891 September 4, 2008 CLA-2:RR:NC:TA:N3:356 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Maristella Iacobello Phillips-Van Heusen Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of certain mutilated garments from Bangladesh. Dear Ms. Iacobello: In your letter dated July 31, 2008, you requested a tariff classification ruling regarding the acceptability of the method of mutilation and the applicability of subheading 9811.00.60, HTSUS, to pants and shorts that will be imported into the United States. As requested, your samples will be returned. The first garment is a pair of men’s cargo pants constructed from 100% cotton, woven twill fabric. The garment has a two inch long horizontal cut on the left rear leg, located approximately seven inches from the bottom of the hem. The cut is approximately three inches from the inseam and six inches from the outseam. The second garment is a pair of men’s cargo shorts constructed from 100% cotton, woven twill fabric. The garment has a two inch long horizontal cut on the left rear leg, approximately five inches from the bottom of the hem. The cut is approximately two and one-half inches from the inseam and nine inches from the outseam. Subheading 9811.00.60, HTSUS, provides for the free entry of articles used in the United States as samples only to solicit orders for products of foreign countries, provided they are valued not over $1.00 each, or are marked, torn, perforated or otherwise treated so as to render them unsuitable for sale or for use otherwise than as samples. Thus, there are three basic requirements for classification of a garment under this heading: It must be used only for the solicitation of orders It must be valued not over $1.00 or marked or mutilated It must be unsuitable for resale after being used by the importer. You state that the submitted garments will be mutilated overseas and that the cut is placed on the back of the garment so that the visual appearance of the garment will not be marred for presentation to the buyer for potential order placement. You further state that the garments will be imported into the United States only to solicit orders and that, because of the mutilation, the garments are unsuitable for resale after being used to solicit orders. The cutting of the pants and shorts as stated above will satisfy the requirement for mutilation of the sample so as to render it unsuitable for sale or for use otherwise than as a sample. Consequently, the garments will be eligible for duty free treatment under subheading 9811.00.60 upon compliance with all applicable rules and regulations. 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 Mary Ryan at 646-733-3271. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division