The tariff classification of samples of wearing apparel under heading 9811.00.60

N352134 August 22, 2025 CLA-2-98:OT:RR:NC:N3:360 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Kendra Highlands QVC Group 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of samples of wearing apparel under heading 9811.00.60 Dear Ms. Highlands: In your letter dated August 7, 2025, you requested a ruling regarding the acceptable methods of permanent marking for the purposes of classifying apparel under 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). In your request, you state that you will be importing jackets and trousers with the intent of soliciting orders for products of foreign countries and that the word “sample” is written by the manufacturer with a permanent marker on both garments. On the jacket, the word “sample” is written on the center portion of the back panel in 6 inch by 1.5 inch letters, and on the trousers, the word is written on the front right panel in 6.5 inch by 2 inch letters. Furthermore, you indicate that the garments will be clearly designated as samples and that the permanent marking ensures their unsuitability for commercial sale. Heading 9811.00.60, HTSUS, 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. In our opinion, your proposed marking of the submitted wearing apparel samples meets the requirements of this provision. Accordingly, the applicable subheading for the jackets and trousers will be 9811.00.60, 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. At the time of Entry/Entry Summary, you may be requested to verify the information for any specific shipment or product. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kimberly Rackett at kimberly.rackett@cbp.dhs.gov. Sincerely, (for) James Forkan Acting Director National Commodity Specialist Division