The tariff classification of salesmen’s fabric swatches from China and Taiwan

N266737 August 14, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9811.00.60 Ms. Kenyata Murray Marubeni America Corporation, 6th Floor 375 Lexington Avenue New York, NY 10017 RE: The tariff classification of salesmen’s fabric swatches from China and Taiwan Dear Ms. Murray: In your letter dated July 14th, 2015, you requested a tariff classification ruling. You submitted three fabric swatches on sample cards. The fabric swatches consist of fabric cut from rolls of fabric made in China and Taiwan that are produced in a variety of fabric compositions, patterns and colors. The fabric will be cut into various sizes which are stapled to coated paper cards and the edges of the fabric swatches are pinked. Fabric swatch Style number SHD 51 measures approximately 6 ¾" x 7 ¼", and it is stapled on a 8 ¼" x 11½" card printed with S.H. Global Co., LTD, address, date, item number, weight, width, and the composition of the fabric. Only three edges of the fabric are pinked. Fabric swatch Article number J7479 measures approximately 12" x 14 ¾", with pinked edge and it is stapled on a 2 ¾ " x 12" header card with a plastic hook inserted along the top. The header card is printed with Le Win, company address, date, item number, weight, width, and the composition of the fabric. Fabric swatch Article number WB14-6015 measures approximately 10 ½" x 16", and is attached to four smaller swatches that measure 5 ½" x 6". All the swatches are pinked, and stapled on a 3 ½" x 10 ½" header card with a cut-out hook. The header card is printed with Marubeni, company address, date, item number, weight, width, and the composition of the fabric. 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 attached to the cards. The cards are stapled or attached to hangers for the purpose of adding to sample books, binders and wall hangings. The applicable subheading for the fabric samples will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The swatches you have submitted are not marked or mutilated. However, the swatches are all valued under $1 and have been permanently affixed to the header cards by stapling, and thus considered to be otherwise treated so as to be unsuitable for sale or use otherwise than as a sample, and they will be displayed in stores for the purpose of soliciting orders for custom clothing or furniture from China or Taiwan. The applicable subheading for the fabric samples will be 9811.00.60, HTSUS, which states: “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/. The 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 Adleasia Lonesome at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division