CLA-2 CO:R:C:G 086354 SLR

Gerald B. Horn, Esq.
Soller, Singer & Horn
No. 10 The Mews
421 Hudson Street
New York, New York 10014

RE: Modification of Headquarters Ruling Letter 085564 Fabric Sample Display Books from Canada

Dear Mr. Horn:

This ruling is in response to your letter of January 17, 1990, on behalf of your client, National Sample Card Co. of Montreal, Canada, requesting the reconsideration of Headquarters Ruling Letter (HRL) 085564 issued December 14, 1989. In that ruling, this office classified two sample books as "other made-up articles of textile" in subheading 6307.90.9050, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You maintain that the sample books are classifiable as "samples solely for the use in taking orders for merchandise" and entitled to temporary importation under bond pursuant to the provisions of subheading 9813.00.20, HTSUSA.

After due consideration, it is our opinion that the sample books in question do qualify as "samples" within the context of subheading 9813.00.20. Accordingly, the sample books may enter the United States as "samples solely for the use in taking orders for merchandise" in subheading 9813.00.20, HTSUSA. Applicable entry requirements set forth in section 10.31 et seq, Customs Regulations must be met. The Customs Entry Rulings Branch will advise you by separate letter of the TIB re-exportation requirement as it applies to Canadian goods. Further inquiries on this matter should be directed to Gina Grier of the Entry Rulings Branch at (202) 566-5856.

Ordinarily, goods admitted temporarily free of duty under bond (TIB) require a formal HTSUSA classification. This is so, since the bond amount is generally determined by the duty rate which applies to a particular HTSUSA subheading and the value of the merchandise. Presidential Proclamation 5923 of December 14, 1988, however, removed the bond requirement as it applies to -2-

Canadian goods. Customs, nonetheless, still requires a formal classification for statistical purposes. To this extent, HRL 085564 remains in effect.

In accordance with the above determination, HRL 085564 is hereby modified pursuant to 19 CFR 177.9(d).


John Durant, Director
Commercial Rulings Division