CLA-2-98:OT:RR:NC:TAB:354

Mr. Jeffrey Chester
Spanx, Inc.
3391 Peachtree Road, suite 300
Atlanta, GA 30326

RE: The tariff classification of a mutilated sample girdle and a textile bag from Dominican Republic.

Dear Mr. Chester:

In your letter dated September 12, 2008 you requested a tariff classification ruling.

You have submitted a sample of a woman’s underwear girdle that has been connected to a textile bag, Spanx style #Z002. You state that this item will be imported into the United States for use as a store display and will only be used to promote the sale of the girdle. The sample of the “mutilated” undergarment and textile bag will be returned as requested.

The textile bag features a nylon cord which secures the bag to the undergarment. The “display” item in the bag is the girdle, which is made up of 85% nylon and 15% elastic tightly knit fabric. A heat seal on the girdle displays the words “Spanx” and “High Waisted Panty Girdle” as well as advertising that describes the girdle. Both the textile bag and girdle have a hole with a metal grommet punched through them, which allows the nylon cord to connect the two items together. The bag features the words “Spanx by Sara Blakely” embroidered on the front. The bag measures approximately 8”W by 11”H.

You state that the purpose of the bag is as a display item to be placed in stores where the girdle will be sold as a stand alone item to allow the consumer to see and feel the product without having to remove the saleable girdles from their retail boxes/envelopes. The textile bags and girdles will be properly mutilated so that they are rendered unsuitable for resale.

Subheading 9811.00.60, Harmonized Tariff Schedule of the United States, HTSUS, provides for the free entry of any sample valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. Thus, there are three basic requirements for classification of a garment under this heading: it must be used for solicitation of orders: it must be valued not over $1 or marked, or mutilated: and it must be unsuitable for resale after being used by the importer.

Guidelines regarding the manner in which textile samples should be marked or otherwise treated to render them eligible for duty-free treatment under this provision are set forth in the Interim Update to Customs Directive 3500-07, dated January 4, 1989. The guidelines provide that wearing apparel samples must either be (1) mutilated by cutting or tearing a section from, or punching a hole into the garment, or (2) indelibly marked with the word “SAMPLE” in a prominent and visible area. If the garment is mutilated by means of an indelible marking, the size of the word “SAMPLE” should be at least one inch in height and two inches in length. The marking must be permanent, in a prominent area of the garment which will be visible when worn, and in a contrasting color to the garment. The Customs Directive also provides that the invoice must contain the statement “Mutilated Samples - 9811.00.60” prior to importation of the article into the U.S.

The textile bag and undergarment each contains a hole with a metal grommet punched through it. The punched hole renders the articles unsuitable for use other than as a sample. The textile bag is designed to display the girdle using the punched holes and cord that holds the two items together to form a sample unit.

Provided that the sample unit will be used in the United States to solicit orders or to stimulate demand for the girdle so as to increase future orders, then the submitted girdle and textile bag unit will be eligible for duty free treatment in subheading 9811.00.60, HTSUS. The mutilation of the articles fulfills the requirements of subheading 9811.00.60, HTSUS. There is no quantitative limitation on items imported under this subheading.

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 Deborah Marinucci at 646-733-3054.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division