CLA-2 CO:R:C:S 556248 RA
Mr. William J. LeClair
Administrative and Regulatory Advisor
Trans-Border Customs Services, Inc.
One Trans-Border Drive
P.O. Box 800
Champlain, New York 12919
RE: Applicability of duty exemption to fabric samples imported
from Canada in a wooden box
Dear Mr. LeClair:
This is in response to your letter of August 29, 1991,
requesting a ruling on behalf of Samuelsohn Ltd. concerning the
eligiblity for free entry under subheading 9811.00.60,
Harmonized Tariff Schedule of the United States (HTSUS), of a
sample kit, consisting of fabric swatches packed in a wooden
container, to be imported from Canada.
FACTS:
The sample kit consists of 46 swatches of fabric for men's
suits mounted on cards which are enclosed within a wooden box
bearing a Samuelsohn decal on the top. Each swatch card
represents a different sample of textile material and/or fiber
blend and is valued at less than $1. The cards and fabric are
of Canadian origin while the wooden box, valued at $8, is made
in Poland. The total value of the sample kit is $20. The U.S.
consignee of the samples takes orders for the suits, which are
subsequently made in Canada by Samuelsohn.
ISSUE:
Whether the fabric swatches on cards and the wooden
container are entitled to free entry under subheading 9811.00.60,
HTSUS, as samples for soliciting orders for foreign merchandise.
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LAW AND ANALYSIS:
Subheading 9811.00.60, HTSUS, provides for the free entry of
any sample either valued not over $1 each or marked, torn,
perforated, or otherwise treated so that it is unsuitable for use
otherwise than as a sample, to be used in the U.S. only for
soliciting order for products of foreign countries. The swatches
of fabric mounted on cards are valued at less than $1 each and
are suitable for use only for the purpose of soliciting orders
for foreign merchandise. Accordingly, they would be eligible for
duty-free treatment under this tariff provision.
However, the wooden box holding the sample swatches is
valued at more than $1 and is suitable for use otherwise than as
a sample. General Rules of Interpretation (GRI) 5(a) and (b),
HTSUS, which govern the tariff treatment of containers and
packing materials, provide as follows:
(a) Camera cases, musical instrument cases, gun cases,
drawing instrument cases, necklace cases and similar
containers, specifically shaped or fitted to contain a
specific article or set of articles, sutiable for
long-term use and presented with the articles for which
they are intended, shall be classified with such
articles when of a kind normally sold therewith. This
rule does not, however, apply to containers which give
the whole its essential character;
(b) Subject to the provisions of Rule 5(a) above, packing
materials and packing containers presented with the
goods therein shall be classified with the goods if
they are of a kind normally used for packing such
goods. However, this provision does not apply when
such packing materials or packing containers are
clearly suitable for repetitive use.
In our opinion, the wooden box in this case may not be
classified with its contents pursuant to either GRI 5(a) or (b).
The box is not analogous to the containers described in GRI 5(a)
as it is not "specifically shaped or fitted to contain a
specific article or set of articles." Moreover, the box clearly
is suitable for repetitive use, rendering GRI 5(b) inapplicable.
Accordingly, the wooden box would be separately classifiable and
dutiable under the appropriate provision in Chapter 44, HTSUS.
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HOLDING:
Based on the information submitted, fabric swatches mounted
on cards, valued at less than $1 each, and suitable only for use
in soliciting orders for foreign merchandise, are entitled to
free entry under subheading 9811.00.60, HTSUS. The wooden box in
which the swatches are imported, valued at more than $1 and
suitable for repetitive use, is separately classifiable and
dutiable under the appropriate provision in Chapter 44, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division