The tariff classification of salesmen’s fabric swatches from Mexico

N268920 October 5, 2015 CLA-2-98:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. Richard S. Brown Globe Express Services 8025 Arrow Ridge Boulevard Charlotte, NC 28273 RE: The tariff classification of salesmen’s fabric swatches from Mexico Dear Mr. Brown: This letter replaces Ruling Number N264958, dated June 17, 2015. This office received a letter requesting a revision of the classification of sample fabric swatches which contained a clerical error in the Harmonized Tariff Number that was identified. That clerical error has been identified below. In your letter dated May 18, 2015, you requested a tariff classification ruling on behalf of your client, Home Heritage Group. You submitted four sample cards of furniture upholstery fabric swatches. The furniture upholstery swatches consist of rolls of fabric made in China that are produced in a variety of fabric compositions, patterns and colors. The rolls of fabric are shipped from China to Mexico to be further processed. In Mexico, the fabrics will be cut into sizes of one square foot or less, which are sewn to coated paper header cards of various measurements. The cards are punched and metal grommets are added for the purpose of clipping to sample books and binders. All four swatches measure approximately 13"x 13". They are sewn on 13" x 4 ½" header cards are printed with manufactures’ name, item, color and pattern numbers, care instructions, and the composition of the fabric. All edges of the fabric and header cards are finished with an overlock stitch. 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 stitched edges and being attached to the cards. The cards are punched and metal grommets are added for the purpose of clipping to sample books and binders. The swatches you have submitted are valued over $1.00, and are not marked or mutilated. However, since the swatches have been permanently affixed to the header cards by sewing, and are 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 furniture stores for the purpose of soliciting orders for custom covered furniture from China, they are eligible for duty-free treatment in subheading 9811.00.60, HTSUS. The applicable subheading for the furniture upholstery 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