CLA-2-98:RR:NC:N3:351
Ms. Jessica R. Rifkin
Rodriguez, O’Donnell, Gonzalez & Williams
8430 West Bryn Mawr Avenue
Suite 525
Chicago, IL 60631
RE: The tariff classification of salesman’s sample fabric swatches and related items from China
Dear Ms. Rifkin:
In your letter dated May 19, 2008, on behalf of JAB Distributors, of Glenview, Ill., you requested a tariff classification ruling.
The ruling request contained the following samples:
textile fabric swatches, approximately 6” x 8”, with pinked edges;
a stainless steel vacuum bottle (“thermos”) with screw top, marked with the “PROTECT-A-BED” logo on one side and the “SNUGFIT” logo on the other;
a plastic mirror, approximately 6” x 8”, which is an unframed plastic sheet with rounded corners;
four (4) foam pads, 7” x 6” x 4”, each with a textile cover;
a zippered case to contain samples 1, 2, and 3. It measures 9” x 7” x 3” and is similar to a toiletry bag. It is constructed with an outer surface of woven polyester fabric. The “PROTECT-A-BED” logo is printed on it. The sample we received has the word “SAMPLE” written on it, but in a follow-up e-mail dated June 11, you stated that the case will not be marked to indicate that it is a sample;
a paper bag that will contain the swatches. The bag is considered packing.
The foam simulates a mattress, and the covers are samples of your client’s mattress protectors. (You state that the actual mattress protectors were the subject of New York ruling letter N019415.) JAB refers to the covered foam as “mini-buns.” You state that these allow a customer to better visualize the actual product.
The purpose of the salesman’s kit is to demonstrate that the fabric of the mattress protectors will keep the mattress dry in case of a spill, while also demonstrating that the fabric “breathes.” To do this, the salesperson places a swatch on the mirror and pours hot coffee from the thermos on it. According to your letter, the coffee does not penetrate to the mirror, but a cloud of condensation demonstrates that the fabric breathes.
Subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), provides for the free entry of articles used in the U.S. as samples only to solicit orders for products of foreign countries, provided they are valued not over $1.00 each, or are marked, torn, perforated or otherwise treated so as to render them unsuitable for sale or for use otherwise than as samples. Thus, there are three basic requirements for classification under this heading: the item must be used for solicitation of orders; it must be valued not over $1.00, or marked or mutilated; and it must be unsuitable for resale after being used by the importer.
You state that the swatches and mini-buns are valued under one dollar each and are to be used to be used for solicitation of orders of foreign-made merchandise. Guidelines regarding the manner in which textile samples should be marked or otherwise treated to render them eligible for duty-free treatment under subheading 9811.00.60, HTSUS, are set forth in Interim Update to Customs Directive 3500-07, dated February 11, 1987. The fabric pieces which you intend to import do not exceed 8 inches in length and width and are clearly only for demonstrating the features of the fabrics. Therefore, pursuant to the guidelines and the circumstances of the importation, the fabric swatches need not have a hole or cut nor have the word "Sample" stamped in indelible ink.
Because the mini-buns are marked, are valued under $1, and are obviously for solicitation of orders, they will also be eligible for duty-free entry under subheading 9811.00.60.
The thermos, mirror, and zippered case, however, can be used after their use for solicitation. They must be separately classifiable.
The applicable subheading for the fabric swatches and covered mini-buns will be 9811.00.60, HTSUS, which provides for samples valued not over $1 each, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be Free.
The applicable subheading for the thermos will be 7323.93.0080, HTSUS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel…other, of stainless steel, other. The rate of duty will be 2% ad valorem.
The applicable subheading for the zippered case will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The rate of duty will be 17.6% ad valorem.
The applicable subheading for the plastic mirror will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3% ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Mitchel Bayer at 646-733-3102.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division