The tariff classification of a textile fabric swatch book from China.

N115598 July 21, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 9811.00.60, 6307.90.9889 Brett Ian Harris Pisani & Roll LLP, Attorneys at Law 1629 K Street NW, Suite 300 Washington, DC 20006 RE: The tariff classification of a textile fabric swatch book from China. Dear Mr. Harris: In your letter dated July 15, 2010, you requested a tariff classification ruling on behalf of your client, Global Textile Alliance (“GTA”) of Reidsville, N.C. You submitted a fabric swatch book composed of nine fabric swatches, each measuring approximately 11” x 11”. The swatches are hemmed on all four sides with an overlock stitch and are stapled together and bound to a cardboard header with glue. Each swatch has an identifying label (pattern and color) on its reverse side. You state that the swatch book will be used by GTA’s salespeople to demonstrate the company’s fabric offerings to furniture manufacturers and other customers, and that each book costs less than one dollar. Heading 9811, Harmonized Tariff Schedule of the United States (HTSUS), provides for, inter alia, any sample used for soliciting orders of foreign merchandise. Under the circumstances you have stated, this appears to be the case with the instant merchandise. The applicable subheading for the sample book 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 (for instance, if the swatch book is used for soliciting orders for domestic fabrics) the applicable subheading for the swatch book 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/. 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