The tariff classification of salesmen’s fabric swatches from Indonesia

N283338 March 2, 2017 CLA-2-98:OT: RR: NC: N3:351 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Barbara Moore Janel Group, Inc. 303 Merrick Road, Suite 400 Lynbrook, NY 11563 RE: The tariff classification of salesmen’s fabric swatches from Indonesia Dear Ms. Moore: In your letter dated February 1, 2017, you requested a tariff classification ruling on behalf of your client, Timeless Treasures Fabric of SoHo. You submitted a sample of a fabric swatch card, Tonga Treat Happy Hour A. The swatch card is composed of ten cotton woven fabric swatches which are pinked on all four sides. The fabric swatches are of various lengths from 13 ½ inches to 18 inches and 10 inches in width. All the swatches are stapled to a heavy-duty paper header card which is printed with the names, colors and item/pattern numbers. The fabric swatch meets the definition of a “made up” article 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 header card. The sample will be returned. The swatches you have submitted are valued over $1.00, and are not marked as samples or mutilated. However, the swatches have been pinked and affixed to the header card 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 fabric stores for the purpose of soliciting orders. The applicable subheading for the Tonga Treat happy Hour A 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 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division