CBP Ruling W556219

HQ W556219 December 23, 1991  CO:R:C:S W556219 RA CATEGORY: Classification TARIFF NO: 9811.00.60 Richards. Hoffman, Esq. Morgan, Lewis & Bockius 1800 M St. N.W. Washington D.C. 20036 Dear Mr. Hoffman:  This is in response your letters of August 16, October 1, and October 10, 1991, requesting a ruling on the free entry under subheading 9811.00.60, Harmonized Tariff Schedule of The United States (HTSUS), of sample lens cleaning cloths used in the camera or optical industries. FACTS: You state that small polyester cleaning cloths measuring 3” or 4” X 5” and valued at less than $1.00 each will be imported from Japan by your client. They will be distributed in the U.S. as samples for the purpose of soliciting new commercial orders for foreign-made cleaning cloths in larger sizes. The sample cloths will have a solid or print design and the edges may be either heat cut or stitched. They will be distributed to potential customers at trade shows, to distributors who will sell them to retailers for use as free samples for customers, or directly to potential retail customers. You indicate that the small size and value of the cloths limit their use to samples for soliciting orders for the larger cloths which are 7 1/2" and 9 1/2" square. The sample cloths will be imported in polybags containing 50-60 units and marked "Sample Not for Resale." ISSUE: Whether the cleaning cloths valued at less than $1.00 each are entitled to duty-free entry under subheading 9811.00.60, HTSUS, as samples for soliciting orders for the full size foreign products.  LAW AND ANALYSIS: Subheading 9811.00.60, HTSUS, provides for the free entry of any sample valued not over $1.00 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 U.S. only for soliciting orders for products of foreign countries. The controlling factor is whether the importer uses the samples for the purpose of soliciting purchase orders of foreign made merchandise and the creation of demand for future orders. In Carson M. Simon & co. v. United States, 46 cust. ct. 118, C.D. 2243 (1961), the court considered the legislative history of the predecessor provision to subheading 9811.00.60, HTSUS, and concluded that sample goods must be used after importation to so-licit orders for products of foreign countries. The court stated that: "...with respect to samples of nominal value, or so treated as to have no other use than in the solicitation of orders for merchandise, the conditions of...[the statute] are met, if the samples represent the goods to be ordered, and the goods have been produced in a foreign country." Based on the information you have provided, we are satisfied that the imported samples will represent the goods to be ordered, and that the goods will be produced in a foreign country. Moreover, we believe that the small size and nominal value of the cloths are sufficient to ensure that they are used "only for soliciting orders for products of foreign countries." Under these circumstances, and provided a declaration attesting to the intended use of the samples is filed by the importer with each entry, they will be entitled to duty-free treatment under subheading 9811.00.60, HTSUS, and not subject to individual marking or to textile restraints.  HOLDING: Based on the information provided, lens cleaning cloths valued at less than $1.00 each and imported to be repackaged and distributed to prospective customers in the camera or optical industries for the sole purpose of soliciting orders for foreign­ made standard size cloths are entitled to free entry under subheading 9811.00.60, HTSUS, provided a declaration attesting to the intended use of the samples is filed with each entry. Sincerely, John Durant, Director Commercial Rulings Division