The tariff classification of fabric color selector samples with tote and brochures from China

N313905 August 21, 2020 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891; 9903.88.15 Ms. Ericka Hernandez Norman Krieger, Inc. 9654 Slempre Viva Road, Suite 5 San Diego, CA 92154 RE: The tariff classification of fabric color selector samples with tote and brochures from China Dear Ms. Hernandez: In your letter dated August 12, 2020, you requested a tariff classification ruling. In lieu of a sample, photographs and literature of fabric color selector samples with tote and brochures were provided with your request. Article # US-84701, “Roller Skyline Bag,” is a salesman’s sample kit designed for use in soliciting orders for window treatments manufactured in the United States. The kit consists of a roller style tote bag, identified as “Maletin”; seven fabric color selector sample books, identified as “set decks”; and various printed material. “Maletin,” is a tote designed to hold the fabric color selector samples and brochures. Measuring approximately 19.68” L x 6.57” D x 14” H, the tote is constructed of polyester fabric with textile handles. The front panel features two zippers on either side allowing the panel to fold out to display the photobook brochure stored in an internal pocket. The top panel of the tote lifts up to provide access to the interior of the tote. The interior of the tote has nine dividers that are composed of cardboard and fabric that are sewn into the tote. The spaces between the dividers are designed to hold the seven fabric color selector sample books, business cards, and six additional brochures. The exterior of the tote is screen printed with the retailer’s logo and product name. The back of the tote features an additional pocket for miscellaneous items and is secured by means of a zippered closure. The “set decks,” consist of swatches with pinked edges of shade panel fabric assembled onto printed cardstock. The samples assembled onto the hole punched cards are then grouped together and secured by two metal rings under a plastic cover. Each deck measures 5” L x 10” W and contains multiple shades, patterns and constructions of the sample shade panel fabric. Seven fabric color selector samples are stored in the interior of the tote. The remaining items include the following printed material: a Photobook; Mounting Guide; Screen Minibook; Opacity Guide; Duolite Guide; Hardware Guide; and Product Guide, described as “brochures” consisting of information about the window treatments. The brochures are stored in the interior of the tote. You propose classification of the “Roller Skyline Bag” with fabric color selector samples and brochures is subheading 9811.00.60 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for the free entry of any sample valued not over $1.00 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 controlling factor under this statute is whether the importer uses the samples for the purpose of soliciting purchase orders for foreign merchandise. You stated the “Roller Skyline Bag” with fabric color selector samples and brochures are imported together for the sole purpose of soliciting orders for window treatments manufactured in the United States; therefore, the “Roller Skyline Bag” is not eligible for classification under subheading 9811.00.60. The “Roller Skyline Bag” with fabric color selector samples and brochures are packaged and imported together as a set. This set contains at least two different articles that are, prima facie, classifiable in different subheadings. The articles are put up together to carry out a specific activity (i.e., soliciting orders). Therefore, the set in question is within the term "goods put up in sets for retail sale” even though they will not actually be sold at retail. Headquarters ruling HQ 083968, dated July 6, 1989, stated an item does not actually need to be sold at retail to be a “retail set.” General Rules of Interpreation (GRI) 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. The essential character of the set is imparted by the fabric color selector samples. The applicable subheading for the “Roller Skyline Bag” with fabric color selector samples and brochures will be 6307.90.9891, HTSUS, which provides for “Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other.”  The rate of duty  will be 7 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division