The tariff classification of shower curtain displays from China

N117002 August 13, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 9811.00.60 Ms. Katie Jackson Springs Global US, Inc. 205 N. White Street Fort Mill, SC 29715 RE: The tariff classification of shower curtain displays from China Dear Ms. Jackson: In your letter dated July 29, 2010, you requested a tariff classification ruling. The products are shower curtain displays made of polyethylene vinyl acetate plastic sheeting for use in retail stores that market shower curtains. The displays are developed to represent the design, look and feel of the full-size shower curtains that are for sale at the store. The regular size shower curtains measure 70 inches by 71 inches and are also made in China. The displays measure 16 inches by 63 inches and have holes at the top, like regular shower curtains, so that they can be hung at the store with rings or hooks. The displays will not be marked with the word “sample” but their dimensions prevent them from being used as actual shower curtains. They are not intended for resale. Two of the displays are valued at $0.80 and $0.85, but other displays are valued over $1.00. You suggest classification for the displays that are not over $1.00 in value in subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), as samples used for soliciting orders for foreign produced merchandise, and suggest classification for the displays that are over $1.00 in value in subheading 3924.90.1010, HTSUS, as household furnishings of plastics. The shower curtain displays cannot be classified in subheading 3924.90.1010, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other…curtains and drapes, because in the imported dimensions the products cannot function as curtains. The applicable subheading for the reduced size display shower curtains will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. In the alternative, the display curtains may be eligible for duty free treatment under subheading 9811.00.60, HTSUS. This subheading provides for the free entry of any sample valued not over $1.00 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 controlling factor under this statute is whether the importer uses the samples for the purpose of soliciting purchase orders for foreign merchandise and the creation of demand for future orders. The purpose behind the importation and distribution of the samples must be the stimulation of sales through exposure for public consumption. When the items are valued at more than $1.00 each, as is the case with some of these curtain displays, they may not be entered free of duty under subheading 9811.00.60, HTSUS, unless they are marked as samples or treated in some way to render them unsuitable for commercial sale or any use other than as samples for obtaining orders for similar articles. The small size of the samples is a treatment that renders the display curtains unsuitable for use other than as samples for obtaining orders for similar articles. As long as the display model shower curtains represent the actual full size curtains to be ordered, as long as the actual shower curtains are produced in a foreign country, and as long as the display curtains are used in the United States to solicit orders of the foreign-made curtains or stimulate demand for them so as to increase future orders, then the reduced size display curtains, including those valued over $1.00 each, are eligible for duty free treatment in subheading 9811.00.60, HTSUS. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division