CLA-2-98:RR:NC:N3:351 L87302
Gordon Rahschulte
UPS Trade Management Services
12380 Morris Road
Alpharetta, GA 30005
RE: The tariff classification of a book of textile samples, from China
Dear Mr. Rahschulte:
In your letter dated Sept. 1, 2005, you requested a tariff classification ruling on behalf of your client Nantucket Trimming.
You submitted a book of samples of drapery tie-backs and furniture trimmings. There are pictures of similar items as well. We assume the book itself is the subject of your request, not the samples displayed within. The book is labeled Victoria and you state it is from China.
You have not indicated the use of this book. If it is intended to solicit sales of foreign-made items, the applicable subheading for the sample book will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTS), which provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 dollar each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than a sample, to be used in the United States only for soliciting orders for products of foreign countries. The rate of duty will be free.
If, however, the fabric sample book is used for soliciting orders for domestic products, or for any other use, the applicable subheading will be 6307.90.9889, HTS, which provides for other made up articles, of textiles, other. The general rate of duty applicable to merchandise classified under this provision is 7 percent ad valorem.
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