The tariff classification of carpeting samples from Canada

N235250 December 6, 2012 CLA-2-98:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Corie Koropatnicki GHY USA INC. 572 South 5th Street Pembina, ND 58271 RE: The tariff classification of carpeting samples from Canada Dear Ms. Koropatnicki: In your letter dated October 29, 2012 you requested a tariff classification ruling on behalf of Kraus USA Inc. The submitted samples are swatches of carpeting and various sized carpet swatches mounted on different display boards. The boards also show the different colors of carpeting available. The carpeting is of Chinese or Canadian origin and cut into swatches and mounted in Canada. They will be used as samples for soliciting orders in the United States. All of the samples are of tufted construction. The swatches measure 10 x 10 inches square. The back portion of the carpet swatches contains a label detailing the company name, color and fiber content. You indicate that the carpet swatches are valued at $1.00 each. The carpet samples are cut to a size that renders them unsuitable for sale or use as a textile floor covering. The applicable subheading for the carpet samples will be 9811.00.60, Harmonized Tariff Schedule of the United States (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 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 John Hansen at (646) 733-3043. Sincerely, Thomas J. Russo Director National Commodity Specialist Division