The tariff classification of panel samples from the United Arab Emirates

N358457 February 27, 2026 CLA-2-98:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO: 9811.00.60 Ms. Neelima Sala Fronteriors Inc 12403 Broken Bough Drive Houston, TX 77024 RE: The tariff classification of panel samples from the United Arab Emirates Dear Ms. Sala: In your letter, dated February 3, 2025, you requested a binding tariff classification ruling on panel samples. Product information and photos were submitted for our review. The product under consideration is panel samples. The samples measure approximately 10cm x 10cm and are constructed of medium density fiberboard (MDF) which has been painted or covered with a wood veneer. The panel thicknesses are 6mm, 18mm, or 21mm. The samples are used to represent panel finishes when placing orders for foreign-produced panels. The samples are unsuitable for retail sale; they are used only for product evaluation. The samples are marked with identifying information for the finishes. The applicable subheading for the panel 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