The tariff classification of a display panel from China

N081077 October 27, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Shirley Schmidt Pier 1 Imports (U.S.), Inc. 100 Pier 1 Place, Level 9 Fort Worth, TX 76102 RE: The tariff classification of a display panel from China Dear Ms. Schmidt: In your letter dated October 19, 2009, you requested a tariff classification ruling. The submitted sample is a curtain-like display panel for display purposes only. The panel is made of 100% woven polyester and measures 16”W x 85”L with two metal grommets affixed to the top for hanging. This panel represents an actual curtain; it will be used by customers to see the design, feel, and care of the actual curtain for sale in the store. (An actual curtain measures 48” to 54” in width.) The width-to-length dimensions preclude its use and classification as a curtain. Upon importation, the display panel is marked with the words “sample - not for resale” in indelible ink in contrasting color located on the back of the panel. The lettering size will be 1” to 2” in height. The applicable subheading for the display panel will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. You state that based on the above you believe that the display panel as imported marked with the words “sample - not for resale” is eligible for duty-free treatment under subheading 9811.00.60, HTSUS, as samples for soliciting orders. Subheading 9811.00.60 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. The display panel is marked as to render it only suitable for the soliciting of orders for products of foreign countries. The applicable subheading for the display panel used for soliciting orders for curtains will be 9811.00.60, 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division