CLA-2-98:OT:RR:NC:N3:351
Ms. Lena DeFazio
BDP International Inc.
1017 4th Avenue
Lester, PA 19029-1813
RE: The tariff classification of fabric samples and fabric pieces
Dear Ms. DeFazio:
In your letters dated April 11 and June 5, 2008, you requested a tariff classification ruling on behalf of your client F. Schumacher & Co. The samples which you submitted are being returned as requested.
You submitted fabric swatches and samples in various sizes. Some are clipped into a hanger. You state that Schumacher imports the fabrics into the United States but you did not state a country of origin. The fabrics are then moved in bond to Mexico where they are cut into various sizes, ranging between 5’ x 9” to 54’ x 96”. The cut fabric is reimported into the U.S. In your original letter, you stated that the samples are valued at $1.00 or less. You did not state where the fabrics are clipped onto the hanger. The cut fabrics are used in showrooms for soliciting orders for the foreign-made fabrics. When the fabrics are no longer being sold, the samples are discarded or donated to charity or textile/fashion schools.
You state that based on the above you believe the fabric as imported from Mexico is eligible for duty-free treatment under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9811.00.60 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.
The fabrics on the hanger include a piece approximately 27” square. It is folded to a 9” width. At the top, it is sewn to a header strip; also sewn to this strip are five (5) smaller swatches of the same fabric in different colors, each mounted in a paper “frame” with the fabric’s fiber content and other specifics. The swatches that have been permanently affixed to the sample header cards by sewing are considered to be otherwise treated (see above) so that they are unsuitable for sale or use otherwise than as samples for soliciting orders for products of foreign countries. Consequently, these samples would qualify as samples for soliciting orders from foreign countries if valued not over $1 or if valued over $1.
Similarly, other 5” x 9” swatches are mounted in paper frames with each fabric’s fiber content and other specifics. Although not clipped to a hanger, these swatches would also qualify as samples for soliciting orders from foreign countries if valued not over $1 or if valued over $1.
Another sample is a 27” square that has raw edges that have been secured with a simple overlock stitch. This fabric has two grommets inserted in the center. The insertion of these grommets make this piece “made up” for tariff purposes, according to the terms of Section XI, Note 7, HTSUS. The grommets indicate that this piece may be mounted on a hanger, but there is no other indication that this is the case. If this piece is valued not over $1, it would qualify as samples for soliciting orders from foreign countries. If valued over $1, the applicable subheading for it will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.
Also submitted was a piece of fabric labeled Perm, 27” x 22” and another labeled Showline, which measures approximately 52” x 55”. 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 guidelines provide that for fabrics (continuous lengths or rolls not exceeding two yards in length):
the fabric or piece goods may be marked or perforated with the word "Sample" at intervals of one-half yard for the entire length (total length not to exceed two yards). The size of the word "Sample" should be at least one inch in height and not less than five inches in length and be placed at a perpendicular angle across the fabric. The word "Sample" must be on the face or the front of the fabric and in a contrasting color to the fabric.
Because the samples of Perm and Showline do not meet the above requirements, classification in heading 9811 in precluded.
Perm is a chenille fabric described as 60% cotton/40% rayon. The applicable subheading for the pile fabric designated as style Perm will be 5801.26.0020, HTSUS, which provides for woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806, of cotton, chenille fabrics, other. The duty rate will be free.
Your inquiry does not provide enough information for us to give a classification ruling on Showline. Your request for a classification ruling should include the weight and yarn number. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a sample and a copy of this letter, or at least refer to it by its file number, N030264.
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