CLA-2-98:OT:RR:NC:2:230
Shirley Schmidt
Pier 1 Imports
P.O. Box 951020
Fort Worth, TX 76161-0020
RE: The tariff classification of a multiple sample swatches from India and China
Dear Ms. Schmidt:
In your letter dated March 28, 2014, you requested a tariff classification ruling. The ruling was requested on four sample swatches. Samples were provided for our review and are being returned to you, as requested.
The four sample swatches are constructed of multiple materials. The first is an upholstery fabric swatch measuring 11” (W) x 17” (L). The edges are overlocked and there is a metal grommet at each corner of one short side. The swatch is a representative sample; the imported swatches will be different colors and have varying fiber contents. The value of the sample does not exceed $1.00.
The second sample is a 12” square carpet swatch. The edges are bound and there is a metal grommet at each corner of one side. The swatch is generally representative of the goods to be imported. The value of the sample exceeds $1.00.
The third sample is a 3.5” (W) x 7” (L) wood swatch. The sample is medium density fiberboard that has been continuously shaped with an ogee profile along each edge and end. It is coated with a metallic paint finish. The imported goods will have varying finishes. There is a hole drilled through the swatch at one short end. The value of the sample does not exceed $1.00.
The last sample is a 3.5” (W) x 7” (L) imitation wicker swatch. The sample is constructed of 2mm wide plastic monofilament that has been interwoven onto a rectangular iron frame. The value of the sample does not exceed $1.00.
You indicate that each of the samples will be available for purchase within Pier 1’s retail locations, and that each will be marked with its country of origin, SKU number, and care instructions. The samples will be used to solicit orders. The samples are not functional and serve no purpose aside from order solicitation. The carpet sample, while valued at more than $1.00, is perforated with grommets and is unsuitable for sale for use other than as a sample.
The applicable subheading for the four sample swatches will be 9811.00.60, Harmonized Tariff Schedule of the United States, which provides for Any sample (except samples covered by heading 9811.00.20 or 9811.00.40), 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. The rate of duty will be free.
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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division