The tariff classification of free standing wing display unit from Taiwan.

N057580 May 8, 2009 CLA-2-98:OT:RR:E:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9811.00.60 John B. Troendle, President Crescent Hardwood Supply 1101 Sams Avenue Harahan, LA 70123 RE: The tariff classification of free standing wing display unit from Taiwan. Dear Mr. Troendle: In your letter dated April 13, 2009, you requested a tariff classification ruling. The item has been described as a free standing wing display unit, used solely in the United States for soliciting orders for engineered wood flooring that are products of foreign countries. The display unit is constructed from tubular steel, has wings made from medium density fiber (MDF) boards, has a storage area at the bottom for additional wood flooring boards, and has a light kit to illuminate the wood flooring samples. The wood flooring boards located on the wings of the display unit are fastened to the MDF by staples and/or glue – a sticker is attached with the SKU number and other product descriptions on the front of each flooring board. As for the additional wood flooring boards at the bottom of the display unit, these boards are placed by means of glue or staple onto a PVC foam board. Located beneath the winged sample boards and above the PVC sample boards are chip boxes, which are miniature rectangular cuts of the engineered wood flooring samples. It is stated the cost of these wood flooring boards is over $1.00 each. You state that the wood flooring boards are not tongue and grooved on all sides, thereby making the boards incapable and unsuitable for permanent flooring installations; you further contend that the sole purpose of these boards are for the soliciting of orders of products of foreign countries and that the display unit with its sample flooring boards are entitled to duty-free treatment under subheading 9811.00.60 of the Harmonized Tariff Schedule of the United States – HTSUS. Subheading 9811.00.60, HTSUS, provides for the free entry of articles used in the U.S. 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. Applying the terms of the subheading for 9811.00.60, we are satisfied that the partial tongue and groove wood sample boards valued over $1.00 each and the manner in which the sample boards are backed to either a MDF or PVC sub-board, are “otherwise treated” as to render the sample boards only suitable for the soliciting of orders for products of foreign countries. The applicable subheading for the free standing wing display unit with additional sample boards stored at the bottom of the unit, and used for soliciting orders for engineered wood flooring, 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 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. 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 Neil H. Levy at (646) 733-3036. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division