The tariff classification of books of fabric sample swatches from India and the United Kingdom

N096365 March 8, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 9811.00.60, 6307.90.9889 Joseph F. Donohue, Jr., Esq. Donohue and Donohue 26 Broadway, Suite 2300 New York, New York 10004 RE: The tariff classification of books of fabric sample swatches from India and the United Kingdom Dear Mr. Donohue: In your letter dated Feb. 23, 2010, you requested a tariff classification ruling on behalf of your client, Osborne & Little, Inc., of Stamford, Conn. The submitted samples are two books of fabric sample swatches. The first measures 11½” x 7¼” and contains 53 swatches of silk fabrics, each with pinked edges all around. Each swatch is backed with paper on which is printed the pattern name and number and other specifications. They are bound at the top by a fabric-covered cardboard binding with a see-through plastic cover with a cord handle. The fabrics are produced in India and are cut and bound in China. The second sample contains 26 swatches of cotton fabrics and measures 16¾” in width with lengths ranging from 15 to 20 inches. They are pinked, backed, and bound in similar fashion to the above book. The fabrics are produced in the United Kingdom, where the swatches are cut and bound. You state that the swatch books will be imported for distribution at no charge or reduced cost to Osborne & Little’s customers for use in selecting and ordering fabrics designed by the parent company, Osborne & Little Ltd., of London, and by an unrelated firm, Designers Guild, also of London. Heading 9811, Harmonized Tariff Schedule of the United States (HTSUS), provides for, inter alia, any sample used for soliciting orders. Under the circumstances you have stated, this appears to be the case with the instant merchandise. The applicable subheading for the sample books 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 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. If for some reason the conditions mandated in heading 9811 do not obtain, the applicable subheading for the swatch books will be 6307.90.9889, HTSUSA, which provides for other made up textile articles, other. The general rate of duty will be 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/. The larger sample will be returned as requested, but the smaller will be retained for official purposes as part of the case file. 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