The tariff classification of “mutilated” sample jeans and shorts from China, Egypt and Sri Lanka

N138356 January 14, 2011 CLA-2-98:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 9811.00.60, 6204.62.4011 Ms. Kim O’Byrne-Rozman Jones Jeanswear Group Inc. Corporate Customs Compliance Department 180 Rittenhouse Circle Bristol, PA. 19007 RE: The tariff classification of “mutilated” sample jeans and shorts from China, Egypt and Sri Lanka Dear Ms. O’Byrne-Rozman: In your letter dated December 14, 2010 you requested a tariff classification ruling. You have submitted three samples of women’s jeans and one sample of women’s shorts. You state that these samples will be imported into the United States for soliciting orders for products manufactured in foreign countries only. Example # 1 is a pair of women’s pants constructed from 96 percent cotton and 4 percent lycra spandex woven fabric. The pants feature a flat waistband with a button closure; five belt loops; a front fly with a zipper closure; two front pockets and one coin pocket; two rear patch pockets; and hemmed leg openings. The fabric is a light blue color. Below the rear right patch pocket is stamped the word “SAMPLE” in black ink which is indelible and permanent. The lettering exceeds one inch in height by two inches in length. The word “SAMPLE” would be visible when worn. Example # 2 is a pair of women’s shorts constructed from 97 percent cotton and 3 percent spandex woven fabric. The shorts feature a flat waistband with a draw cord; a tab and button on the back of the waistband; four belt loops; two front pockets; two rear pockets with a tab and button closure; and hemmed leg openings with side slits. The shorts measure 15 inches in length. The fabric is green. Below the rear right inset pocket and 2 ¼ inches above the bottom is stamped the word “SAMPLE” in black ink which is indelible and permanent. The lettering exceeds one inch in height by two inches in length. The word “SAMPLE” would be visible when worn. Style Aubrey is a pair of women’s pants constructed from 97 percent cotton and 3 percent spandex woven fabric. The pants feature a flat waistband with nine belt loops and a button closure; a front fly with a zipper closure; two front pockets and a divided coin and pen pocket; two rear patch pockets; and hemmed leg openings. The fabric is a dark blue. Below the back of the right knee is stamped the word “SAMPLE” in black ink which is indelible and permanent. The lettering exceeds one inch in height by two inches in length. The word “SAMPLE” in black does not contrast with the dark blue fabric nor is it in a prominent area of the garment which would be visible when worn. Style Amanda is a pair of women’s pants constructed from 75 percent cotton, 23 percent polyester and 2 percent spandex woven fabric. The capri length pants feature a flat waistband with six belt loops; two front pockets; one coin pocket with embroidery, sequins and rhinestones; two rear patch pockets with embroidery, sequins and rhinestones; and hemmed leg openings. The fabric is a medium blue color. At the bottom of the back of the right leg is stamped the word “SAMPLE” in black ink which is indelible and permanent. The lettering exceeds one inch in height by two inches in length. The word “SAMPLE” in black would contrast with the medium blue fabric color but it is not in a prominent area of the garment which would be visible when worn. We are returning your samples as requested. Subheading 9811.00.60, Harmonized Tariff Schedule of the United States, HTSUS, provides for the free entry of any sample 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. Thus, there are three basic requirements for classification of a garment under this heading: it must be used for solicitation of orders: it must be valued not over $1 or marked, or mutilated: and it must be unsuitable for resale after being used by the importer. Guidelines regarding the manner in which textile samples should be marked or otherwise treated to render them eligible for duty-free treatment under this provision are set forth in the Interim Update to Customs Directive 3500-07, dated January 4, 1989. The guidelines provide that wearing apparel samples must either be (1) mutilated by cutting or tearing a section from, or punching a hole into the garment, or (2) indelibly marked with the word “SAMPLE” in a prominent and visible area. If the garment is mutilated by means of an indelible marking, the size of the word “SAMPLE” should be at least one inch in height and two inches in length. The marking must be permanent, in a prominent area of the garment which will be visible when worn, and in a contrasting color to the garment. The Customs Directive also provides that the invoice must contain the statement “Mutilated Samples - 9811.00.60” prior to importation of the article into the U.S. Provided that the sample unit will be used in the United States to solicit orders or to stimulate demand for the pants or shorts so as to increase future orders, then the submitted pants and shorts identified as example # 1 and # 2 will be eligible for duty free treatment in subheading 9811.00.60, HTSUS. The mutilation of the articles fulfills the requirements of subheading 9811.00.60, HTSUS. There is no quantitative limitation on items imported under this subheading. Style Aubrey and Amanda will not be eligible for duty free treatment. The applicable subheading for style Aubrey and Amanda will be 6204.62.4011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s trousers (other than swimwear): Of cotton: Other: Other: Other: Other: Trousers: Women’s: Blue denim. The duty rate will be 16.6% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division