The tariff classification of flooring samples from Mexico

N358447 February 26, 2026 CLA-2-98:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO: 9811.00.60 Mr. George R. Tuttle III Tuttle Law Offices 3950 Civic Center Dr. San Rafael, CA 94903 RE: The tariff classification of flooring samples from Mexico Dear Mr. Tuttle: In your letter, dated February 2, 2025, you requested a binding tariff classification ruling on behalf of your client, B&M Noble Co. dba DuChateau. The request was for engineered wood flooring samples. Product information and photos were submitted for our review. The product under consideration is flooring samples. The flooring consists of engineered hardwood or luxury vinyl tile flooring pieces that have be assembled into a rectangular swatch. The partial flooring pieces are assembled together and mounted on a ¼” medium density fiberboard (MDF) backing. The samples are permanently marked “Sample: Not for Sale”. There is also a large label on the back with printed product information. The sample panels measure approximately 21” x 23” x 13/16”. The samples are used in the United States for the soliciting of orders of flooring from China. The panels are unsuitable for sale or use otherwise than as samples. The applicable subheading for the flooring 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. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division