Applicability of subheading 9811.00.60, HTSUS, to quilt and duvet cover samples from China

N354487 October 30, 2025 CLA-2-98:OT:RR:NC:N2:349 CATEGORY: Classification Ms. Jeanne Zeng E & E CO., LTD 45875 Northport Loop Fremont, CA 94536 RE: Applicability of subheading 9811.00.60, HTSUS, to quilt and duvet cover samples from China Dear Ms. Zeng: In your letter dated October 1, 2025, you requested a binding ruling on whether certain furnishing articles may be treated as properly marked samples for the purpose of soliciting orders for foreign merchandise eligible under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). Samples were provided and will be retained for training purposes. Item# 1, “Duvet Cover,” is a Queen-sized duvet cover composed of 100 percent polyester woven fabric. The face of the duvet cover features a solid, dyed fabric and two printed fabrics pieced together in a pattern of wide alternating rows that run the width of the cover. The two printed fabrics with foliage, branch and flower designs each make up two rows on the face. The printed fabrics are separated by rows of solid dyed fabric. The bottom three rows of the solid fabric have horizontal pleats running the width of the cover. The solid fabric on the face also comprises the full back layer of the duvet cover. The bottom of the cover features an opening with a zipper closure. The duvet cover measures 92 x 92 inches and has a knife edge. It does not contain any embroidery, lace, braid, edging, trimming, piping or applique work. The back of the duvet cover is stamped in blue ink with the phrase “SAMPLE NOT FOR RESALE,” measuring ¾ × 3 ¼ inches in the bottom left corner on the back, approximately 1 ½ inches from the bottom edge and 1 ¼ inches from the side edge. The sample also has a hole, measuring approximately 1 inch, cut through both layers of fabric immediately above the sample marking, approximately 4 inches from the bottom edge and 2 ¼ inches from the side edge. Item # 2, “DA Blanket,” is a Queen-sized quilted down alternative blanket comprised of three layers: two knit fabrics and polyester batting fabric. The face side is composed of 100 percent polyester, printed, knit fabric and the reverse side is composed of 90 percent nylon and 10 percent spandex, dyed, knit fabric. The middle layer is comprised of polyester batting fabric. The three layers are quilted together. The blanket measures 92 × 98 inches and is finished along the edges with 100 percent polyester binding fabric. The face of the blanket is clearly stamped with the phrase “SAMPLE NOT FOR RESALE,” measuring ¾ × 3 ¼ inches in the center of the bottom edge, approximately 1 inch from the edge. Immediately beside the sample marking is a hole, approximately 2 inches in length, cut through the three layers of fabric, approximately 1 ¾ inch from the bottom edge. You state that the items will be used to solicit orders for products of foreign origin (e.g., customer showings and trade shows) and will not be used for testing, research and development, advertising, production, sale or as a giveaway. As a result, you suggest that these articles are eligible for duty-free treatment under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for the free entry of articles used in the U.S. as samples only to solicit orders for products of foreign countries, provided they are valued not over $1.00 each, or are marked, torn, perforated or otherwise treated so as to render them unsuitable for sale or for use otherwise than as samples. We disagree. With regard to those samples which are valued over $1.00, the issue is the nature of the mark, tear, perforation, or other treatment which will comply with the statute. To meet the requirements of the statute, the mark, tear, perforation, or other treatment must alter items and make them unsuitable for commercial sale, while at the same time, preserve their usefulness as samples. Guidelines regarding the manner in which textile samples should be marked or otherwise treated to render them eligible for duty-free treatment under subheading 9811.00.60, HTSUS, are set forth in a telex (Interim Update to Customs Directive 3500-07), dated January 4, 1989. Although Customs Directive 3500-07 was rescinded on July 23, 1992, the guidelines remain in effect. See: HQ W735047, dated October 19, 1993. These guidelines provide for the marking and mutilation requirements of specific textile articles such as wearing apparel, fabrics, footwear and other textile articles, such as furnishings. The guidelines for “other textile articles” are as follows: Depending upon the article involved, a hole, cut, etc., may be used or an indelible ink stamping or marking of the word “SAMPLE”. The hole, cut, or stamp shall be on the outer surface of the article and in a location which is visible when the article is in use. The size of the hole, cut or the size of the stamping should be up to the judgement of the Customs officer. If a stamping or marking is used, it should be in a contrasting color to the article on which it is placed. As the guidance leaves the size of the marking and mutilation to the judgement of the Customs officer, we note the sizes the most recent guidance (TBT-06-002: Updated Textile Sample Guidelines, dated May 8, 2006) provides for garments and fabrics. Garments require the word “SAMPLE” in a contrasting color to the garment on a prominent area of the garment which will be visible when worn. The word “SAMPLE” must be at least one inch in height and two inches in length and be written in indelible ink or paint. Mutilation must be at least two inches in length and be on the outside of the garment. Samples of fabric not exceeding two yards in length are required to be marked or perforated at intervals of one-half yard for the entire length and the word “SAMPLE” must be at least one inch high and five inches long, placed at a perpendicular angle across the front or face of the fabric. The marking on the submitted duvet cover and quilted blanket do not fulfill the requirements of subheading 9811.00.60, HTSUS. In reviewing the samples, we find that the stamp on the duvet cover is on the back side, measures less than 1 inch in height and is not in a contrasting color. The hole in the fabric from cutting is 1 ½ inch. Further, both the stamp and mutilation, located in the bottom left corner, are not placed in a location that is likely to be visible when in use. With respect to the quilted blanket, the stamp measures less than one inch in height and the tear measures two inches in length. Additionally, the marking and mutilation, placed one inch from the bottom edge, are not likely to be visible when in use. Samples marked in this manner are not entitled to duty free entry. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, (for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division