The tariff classification of sample curtain panels from China and India

N159035 April 22, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9811.00.60 Ms. Katie Jackson Springs Global US, Inc. 205 North White Street Fort Mill, SC 29715 RE: The tariff classification of sample curtain panels from China and India Dear Ms. Jackson: In your letter dated April 4, 2011, you requested a tariff classification ruling. You submitted three samples of 100% polyester curtain-like display panels. One panel measures 12"W x 63"L with two metal grommets affixed to the top for hanging. The second panel measures 25"W x 55"L and the third panel measures 15"W x 63"L; each of these has a sewn-over hem that allows for the insertion of a curtain rod. Labels are sewn on the front indicating style names, colors and size availability. These panels merely represent actual curtains; they will be used by customers to see the design, feel, and care of the actual curtain for sale in the store. (An actual curtain measures 50" to 54" in width.) The width-to-length dimensions preclude their use and classification as an actual curtain. The applicable subheading for the three sample curtain panels will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. You state that based on the above you believe that the sample curtain panels as imported are eligible for duty-free treatment under subheading 9811.00.60, HTSUS, as samples for soliciting orders. Subheading 9811.00.60 provides for the free entry of articles used in the U.S. as samples only to solicit orders for products of foreign countries, provided they are valued not over $1.00 each, or are marked, torn, perforated or otherwise treated so as to render them unsuitable for sale or for use otherwise than as samples. The labeled display panels are of a size to render them suitable only for the soliciting of orders for products of foreign countries. The applicable subheading for the display panels used for soliciting orders for foreign-made curtains 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 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your samples will be returned as you requested. 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