The tariff classification of carpet sample demo kits from Canada

N239770 April 8, 2013 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 carpet sample demo kits from Canada Dear Ms. Koropatnicki: In your letter dated March 13, 2013 you requested a tariff classification ruling on behalf of Kraus USA, Inc. You submitted two carpet sample demo kits. The kits contain foreign made tufted carpet swatches, scissors and latch hooks. The first sample is a 30 x 20.5 inch display board referred to as the “Demo 36 Card.” Four carpet swatches (two 8 x 6 inch and two 5.5 x 8.5 inch) are mounted on the board by means of adhesives or screws and wing nuts. A pair of scissors and a latch hook are attached to the board by a fine wire rope. The second sample kit consists of four 8.5 inch square carpet swatches, two printed information cards, scissors, latch hook and a metal ring securing them together. The scissors and latch hook are attached to the ring by a ball chain. You have indicated that the scissors and latch hooks are valued less than $1.00 each. These carpet sample demo kits are used in the United States for soliciting orders for foreign made carpeting by demonstrating the qualities of the carpets. Two of the swatches, scissors and latch hook in each kit are used to demonstrate the interlocking tufts which prevent unraveling. Another carpet swatch shows the moisture barrier backing while the final carpet swatch shows a cushion backing. 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 sample demo kits 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