The tariff classification of swatch samples from Germany

N303009 March 13, 2019 CLA-2-98:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. Jake Najarian Vitra, Incoroprated 7528 Walker Way Allentown, PA 18106 RE: The tariff classification of swatch samples from Germany Dear Mr. Najarian: In your letter dated December, 14, 2018, you requested a tariff classification ruling. You submitted two collections of swatches. All samples will be returned. The first sample, referred to as 20500546, Swatch collection 1x1m Tress is a set of fabric swatches that measure approximately 1 square meter (39 inches squared). The textile swatches are made up from 73 percent combed wool, 19 percent polyester and 8 percent polyamide. The borders of each swatch are sewn with overlock stiches and are fully hemmed. One corner of each swatch features a metal eyelet ring that allows it to be hung for display purposes and a label is affixed to visually display the company name, Vitra, Inc., and detailed material information.  You state this item is used solely for soliciting orders of Vitra, Inc. furniture.  The value of the textile swatch collection is valued over $400.  The second sample, refered to as 09493123, Sample Hanger, Large, Plano is a set of fabric swatches that are made up from 100 percent polyester. The borders of each swatch are sewn with overlock stiches and are fully hemmed. The swatches measure 12" x 24" and 6" x 24". The top of each swatch features a plastic rivet that allows the swatch to be attached to a plastic hanger and hung for display purposes. A label affixed to each swatch visually displays the company name, Vitra, Inc., and detailed material information.  You state this item is used solely for soliciting orders of Vitra, Inc. furniture.  The value of the textile swatch set is valued over $90.  The fabric swatch collection meets the definition of a “made up” article according to the terms of Note 7 to Section XI, HTSUS by virtue of the overlocked stiches, rivets, eyelet ring holes and being affixed to hangers, which is provided for under subheading 6307.90.9889 HTSUS. The fabric swatches you have submitted are valued over $1.00, however, they are sewn with an overlock stich, affixed to hangers, 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 for the purpose of soliciting orders of Vitra, Inc. furniture. The applicable subheading for both 20500546, Swatch collection 1x1m Tress and 09493123, Sample Hanger, Large, Plano 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 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