CLA-2 CO:R:C:G 085564 SLR
Gerald B. Horn, Esq.
Soller, Singer & Horn
No. 10 The Mews
421 Hudson Street
New York, New York 10014
RE: Fabric Sample Display Books from Canada
Dear Mr. Horn:
This ruling is in response to your letter of August 21,
1989, on behalf of your client, National Sample Card Co. of
Montreal, Canada, requesting the classification of two sample
books under the Harmonized Tariff Schedule of the United States
Two fabric sample books were submitted for our examination.
One sample book measures approximately 14 inches by 18 inches and
contains fabric samples for Sears upholstery fabrics. The sample
swatches range in size from 1-3/4 inches by 2 inches to 10 inches
by 13 inches, and are glued onto paper containing printed matter
and bound in a hard cover with a snap plastic closure. The
second book called "Weave-Tex" contains paper-backed fabric
samples measuring approximately 3-1/2 inches by 7 inches.
Printed information appears on the back of the samples. A
special fold-out section unveils smaller versions of these
materials. The samples are bound by a hard-cover folder.
All of the fabric swatches are cut in Canada from fabric of
United States origin. The rest of the materials, the covers,
printed information cards and pages, binding, and any carrying
accessories are of Canadian origin.
In your letter, you maintain that the fabric sample books
should be classified under subheading 9813.00.20, HTSUSA, which
provides for samples solely for use in taking orders for
Should the subject fabric books be classified under
9813.00.20, HTSUSA, as requested, and, if not, what
classification is appropriate?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relevant section
or chapter notes.
Heading 9813.00.20, HTSUSA, provides for samples solely for
use in taking orders. Only those articles which qualify as
samples per se are classifiable in 9813.
Here, the sample swatches entering the U.S. are presented
for inspection in hard bound display books. As such, they are
not samples per se. Classification under 9813, therefore, is
Heading 4905, HTSUSA, for "charts" and heading 4911, HTSUSA,
for "other printed matter" appear to describe the fabric books in
issue. In similar cases, however, HRL 081298, dated March 21,
1989, and HRL 084577, dated September 8, 1989, dismissed such
assertions. (See enclosures.)
Various headings of the tariff provide for the components of
the fabric sample displays. Heading 4802, HTSUSA, provides for
binders, folders, and albums for samples, of paper or paperboard,
such as the present hard-cover binders. Heading 4823 provides
for other articles of paper or paperboard, such as the paper upon
which the fabric samples are glued. Heading 6307 provides for
other made up articles of textiles. GRI 2(b) refers to goods
consisting of more than one material or substance as being
classifiable according to GRI 3.
GRI 3(a), concerning preference for the heading giving the
most specific description of the goods, does not resolve
classification when, as here, each heading refers to part only of
the materials contained in the composite goods.
GRI 3(b) provides that composite goods consisting of
different materials are to be classified as if consisting of that
material that gives them their essential character. The
Explanatory Notes for GRI 3(b) indicate that "essential
character" may be determined by the nature of the material or
component, its bulk, quantity, weight or value, or by the role
of a constituent material in the relation to the use of the
In the case of both the upholstrey and "Weave-Tex" wall
covering fabric display books, comparison of the textile portions
with the non-textile materials indicates that it is the textile
portions that impart the essential character of the goods. The
binders and paper inserts only serve to support and display the
samples, and are of no use in and of themselves. The primary use
of these articles is to advertise and sell the textile products.
Without the samples, the displays would have nothing to show.
The subject sample display books are classifiable in
subheading 6307.90.9050, HTSUSA, which provides for other made up
articles of textile, including dress patterns, other, other,
other. The General rate of duty is 7 percent ad valorem.
Goods classified under 6307.90.9050, HTSUSA, which have
originated in the territory of Canada, will be entitled to a
reduced duty of 6.3 percent pursuant to the United States-Canada
Free Trade Agreement upon compliance with all applicable
John Durant, Director
Commerial Rulings Division