The tariff classification of swatch books from Italy

N052857 March 10, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 9811.00.60, 6307.90.9889 John B. Pelligrini McGuireWoods LLP 1345 Avenue of the Americas Seventh Floor New York, NY 10105-0106 RE: The tariff classification of swatch books from Italy Dear Mr. Pelligrini: In your letter dated Feb. 18, 2009, on behalf of HMS Fabrics Corp., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. You submitted a book of fabric swatches and a swatch folder. The swatch book consists of 62 swatches of men’s suiting fabrics, each approximately 5½” x 8½”. The fabrics are woven in Italy or Great Britain and the book is produced in Italy. The swatches are bound at the top and the book cover opens from right to left. Information about the fabrics is printed inside of the front and back covers. The swatch folder consists of six cardboard panels that are joined and folded to measure approximately 13” tall x 6” wide. The folded swatches, 10 or 11 to the page, measure 4¼” x 5” when unfolded. The fabrics and the finished folder are produced in China. You state that the book and the folder are used by HMS Fabrics Corp. for distribution at no charge to tailors and other potential customers of the fabrics imported by HMS. The applicable subheading for the sample book and folder will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 dollar 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. It should be noted that if the fabric sample book or folder does not meet the requirements of subheading 9811.00.60, (for instance, if either is used for soliciting orders for domestic products) the applicable subheading will be 6307.90.9889, HTSUS, which provides for other made up articles, of textiles, other. The general rate of duty applicable to merchandise classified under this provision is 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division