The tariff classification of flooring and other product samples from China

N290844 October 30, 2017 CLA-2-98:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Ines Way Cali Bamboo, LLC 6675 Mesa Ridge Road, Suite 100 San Diego, CA 92121 RE: The tariff classification of flooring and other product samples from China Dear Ms. Way: In your letter, dated October 2, 2017, you requested a tariff classification ruling. The ruling was requested for flooring and other related product samples. Photographs and product information were submitted for our review. The products include small, rectangular samples of flooring, consisting of multiple materials, as well as decking, underlayment, plywood, and wall tile samples. These samples are cut into pieces measuring from 3” to 8” in length. The samples consist of cork, bamboo, solid non-coniferous wood, plywood, vinyl, and plastic-wood composite. Each sample is cut down significantly from the full-size planks, sheets, or other whole product forms. The cutting renders the pieces unsuitable for sale or use otherwise than as samples. Each sample is clearly marked with a label indicating the sample style, identity, and use. The samples are used in the United States for the soliciting of orders. Also included are 3’-long sample panels that demonstrate flooring planks in assembled form. The panels consist of multiple partial flooring planks that have been interlocked and mounted onto a base. Each sample is clearly marked with a label indicating the sample style, identity, and use. The panels are unsuitable for sale or use otherwise than as samples. The samples are used in the United States for the soliciting of orders. The applicable subheading for the flooring product samples 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, Steven A. Mack Director National Commodity Specialist Division