The tariff classification of a wood swatch sample from Vietnam

N100319 April 22, 2010 CLA-2-98:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Shirley Schmidt Pier 1 Imports, Inc 100 Pier 1 Place, Level 9 Fort Worth, TX 76102 RE: The tariff classification of a wood swatch sample from Vietnam Dear Ms. Schmidt: In your letter dated April 2, 2010 you requested a tariff classification ruling. The classification was requested on a wooden swatch sample. A sample was submitted and will be returned to you as requested. The wood swatch is a board composed of MDF (medium density fiberboard), and measures approximately 9.45” W x 7.87” L x 0.71” D. A hole has been drilled on the top half of the MDF board. The wood swatch will be used for display and will allow customers to order selected furniture items according to the color and stain of the swatch sample. The swatch sample will not be sold and can not be used as a wooden plaque, or furniture parts. The applicable subheading for the wood swatch sample 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 Paul Garretto at (646) 733-3035. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division