The tariff classification of a sample display book from Canada

N273675 March 25, 2016 CLA-2-98:OT:RR:NC:N2:230 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. Grayson Hamilton Kelley Premier Customhouse Brokers, Inc. 2280 Enrico Fermi Drive #23 San Diego, CA 92154 RE: The tariff classification of a sample display book from Canada Dear Mr. Kelley: In your letter dated March 3, 2016, you requested a tariff classification ruling on behalf of your client, True Blue Industries. The ruling was requested on a sample display book. Several photgraphs were submitted for our review. The large display book, which is much like a carpet sample book, is constructed of an MDF (medium density fiberboard) frame that is upholstered with a textile cover. The exterior of the book is screen printed with the retailer’s logo, product name, and design information. The display opens like a book, with the left interior side being flat, and the right interior side being constructed like a box with multiple compartments. The diplay book is secured with a magnetic closure and has two imitation leather loop handles for carrying. The display book contains a spiral-bound brochure outlining product specifications and other information for the purpose of soliciting sales of window treatments. The five internal compartments contain multiple styles of wood, plastic, and textile sample swatches. The wood and plastic blind swatches each measure approximately 7”(L) x 2”(W), and the textile swatches measure approximately 5” (L) x 1.5” (W). The swatches of each material are stacked and bolted together at one end to spread open for viewing like a fan. The display also includes a removable insert mounted with four wooden valance swatches. The sample swatches contained in the sample display book will not be sold and cannot be used in the manufacturing of interior window treatments. The applicable subheading for the sample display book 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 https://hts.usitc.gov/current. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division