The tariff classification of salesmen’s fabric swatches from Italy

N213096 May 8, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9811.00.60 Mr. Robert Glover L.E. Coppersmith, Inc. 525 South Douglas Street El Segundo, CA 90245 RE: The tariff classification of salesmen’s fabric swatches from Italy Dear Mr. Glover: In your original letter dated May 2, 2011, and current letter dated April 3, 2012, you requested a tariff classification ruling on behalf of your client, Roger Stuart Clothes, Inc., of Los Angeles. With you second letter, you submitted three sample cards of fabric swatches. Two of the swatches measure approximately 7” x 7” and have pinked edges. They are mounted on 8-1/2” x 11” cards with “Chiari / Euro Fashions” embossed at the top and address and telephone information at the bottom. The swatches are “made up” according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (HTSUS) by virtue of the pinked edges and being assembled to the cards. The third swatch measures approximately 16” x 7” and the length is folded over, creating a straight bottom; the bottom edge is folded over and sewn to the top edge and they are glued into a cardboard header strip with product information. You state that this is the industry standard for such strips, not your client’s product; as such, it will not be part of this ruling. The applicable subheading for the made up fabric swatches is 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. However, subheading 9811.00.60, HTSUS, 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. Thus, there are three basic requirements for classification under this heading: the item must be used for solicitation of orders; it must be valued not over $1.00, or marked or mutilated; and it must be unsuitable for resale after being used by the importer. You state that the swatches are valued under one dollar each and are to be used for solicitation of orders of foreign-made merchandise; it is unclear whether that will be for the fabrics themselves or garments made of the fabrics, but that is inconsequential to the classification in heading 9811. Guidelines regarding the manner in which textile samples should be marked or otherwise treated to render them eligible for duty-free treatment under subheading 9811.00.60, HTSUS, are set forth in Interim Update to Customs Directive 3500-07, dated February 11, 1987. The fabric pieces which you intend to import do not exceed 8 inches in length and width and are clearly only for demonstrating the features of the fabrics. Therefore, pursuant to the guidelines and the circumstances of the importation, the fabric swatches need not have a hole or cut nor have the word "Sample" stamped in indelible ink. The applicable subheading for the fabric swatches will be 9811.00.60, HTSUS, which provides for samples valued not over $1 each, 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/. The sample will be retained as part of our official case file. 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, Thomas J. Russo Director National Commodity Specialist Division