The tariff classification of a textile fabric swatch book from China

N362090 June 16, 2026 CLA-2-63:OT:RR:NC:3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9891 Ms. Denise Yapp Ashley Furniture Industries, Inc. One Ashley Way Arcadia, WI 54612 RE: The tariff classification of a textile fabric swatch book from China Dear Ms. Yapp: In your letter dated June 4, 2026, you requested a tariff classification ruling. In lieu of a sample, photographs of the product were provided with your request. Item number MB5001, described as a “Mattress Protector Swatch Book,” is a textile fabric swatch book comprised of three mattress protector fabrics knitted in China. The swatch book is designed for soliciting orders from domestic and foreign customers for products from foreign countries. The mattress protector fabrics are available in three different styles: Yosemite, Whitney, and Zenith. The Yosemite fabric swatch has a fiber content of 100 percent polyester coated with a TPU waterproof backing. The Whitney jacquard fabric swatch has a fiber content of 99 percent polyester and one percent spandex coated with a thermoplastic polyurethane (TPU) waterproof backing. The Zenith jacquard fabric swatch has a fiber content of 60 percent polyester and 40 percent PE coated with a TPU waterproof backing. Each fabric swatch measures 11 inches in length by 7 ¾ inches in width and is hemmed on all four sides. Each fabric swatch is permanently glued to the spine of the swatch book and beneath each swatch is printed information identifying the fabric’s functions and performance details. The completed swatch book measures 12 ½ inches in length by 9 ½ inches in width by ¾ inches in thickness and features a front and back cover and three interior pages made of color art paper. You state the value of the swatch book is $6.00 each. You have suggested that the “Mattress Protector Swatch Book,” should be classified under subheading 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 dollar 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.” We disagree. You state the swatch book is valued at $6.00 each. Samples valued at more than $1 each may be classified under subheading 9811.00.60 provided that they are marked, torn, perforated or otherwise treated so as to make them unsuitable for resale. Fabric swatches of a maximum size of eight inches by eight inches squared may be entered under 9811.00.60 without mutilation. Any swatches larger than eight inches square require either a cut, a hole, or marking in the main body of the swatch. A cut must be at least one inch in length. If a hole is punched, it must be at least one inch in diameter. If the fabric swatch is marked, the word “SAMPLE” must be at least one inch in length and two inches in height and must be in indelible ink or paint in a contrasting color to the swatch. Although, the swatch book is intended solely to solicit orders for products of foreign countries, the three fabric swatches measure 11 inches in length by 7 ¾ inches in width and have not been mutilated. Thus, the swatch book is ineligible for classification under subheading 9811.00.60, HTSUS. The applicable subheading for the “Mattress Protector Swatch Book,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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 Kristine Dodge at kristine.dodge@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division