CLA-2-63:OT:RR:NC:TA:351
Morton Kader
President
National Sample Card
11500 Armand Bombardier
Montreal, Quebec H1E 2W9
Canada
RE: The tariff classification of components for a swatch sample display book from Canada
Dear Mr. Mulvihill:
In your letter dated July 30, 2009, you requested a tariff classification ruling. The items in this ruling were the subject of a previous New York ruling, N069080, dated July 22, 2009. In that ruling, the samples were described as follows:
The submitted samples are an incomplete swatch sample display book, a bundle of fabric swatches and individual fabric swatches. The swatches all have pinked edges all around.
The first item is an incomplete swatch sample display book which is minus the cover; the cover will be attached after importation into the United States. This item consists of the swatches, a cardboard end binder and a clear vinyl cover sheet. It is bound together by two staples. The cover will not be shipped with the incomplete swatch sample display book.
The second item consists of a bundle of fabric swatches, minus the cardboard end binder and minus the staples that hold the subassembly together. Neither the cardboard end binder nor the staples will be shipped with the bundle of fabric swatches.
The third item consists solely of individual fabric swatches. Each fabric swatch will have a printed paper “frame” on the back. The printing on the frame identifies the swatch and gives fiber content. After importation the swatches will be assembled into swatch sample display books. The covers and cardboard end binders will not be shipped with the swatches.
In that ruling, these samples were classified in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The general rate of duty for this provision is 7% ad valorem.
In your current ruling request, you ask if these items would be classifiable in subheading 9811.00.60, HTSUS, which provides duty-free treatment for mutilated samples or samples valued not over $1, to be used in the United States only for soliciting orders for products of foreign countries.
You state that these items will be assembled into a fabric swatch sample book for potential customers of a Canadian company that sells the fabrics through your company.
The applicable subheading for the components for a swatch sample display book, that is, an incomplete swatch sample display book, a bundle of fabric swatches, and individual fabric swatches will be 9811.00.60, HTSUS, 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 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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division