CLA-2-98:OT:RR:NC:N3:357
Vickey Chan
Frontline Clothing Limited
4/F., Manley Tower
828 Cheung Sha Wan Road
Kowloon, Hong Kong
China
RE: The tariff classification of wearing apparel under heading 9811.00.60
Dear Ms. Chan:
In your letter dated May 8, 2025, you requested a ruling regarding the acceptable methods of mutilation for
the purposes of classifying apparel under 9811.00.60, Harmonized Tariff Schedule of the United States
(HTUS). In correspondence with this office you confirmed you will be importing a variety of 100% cotton
woven wearing apparel for the purposes of soliciting orders from trade shows, retailers, and wholesale
accounts.
Heading 9811.00.60, HTSUS, 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.
Articles valued over $1 are required to be torn, perforated, or otherwise treated to render the article unsuitable
for sale. Per TBT-06-002: Updated Textile Sample Guidelines, dated May 8, 2006 (Textile Book Transmittal
providing general guidelines for properly marked commercial sample shipments), the following methods are
acceptable for the purposes of entering articles under heading 9811.00.60:
A section may be cut or torn from the main body of the garment. The cut must be on the outside of the
garment, must be visible, and must not be on a seam or border. The size of the cut or tear should be a
minimum of 2 inches in length.
The article may be marked with the word “SAMPLE” in indelible ink or paint and should be at least 1
inch in height and not less than 2 inches in length. “SAMPLE” should be in a contrasting color and
placed in a prominent area of the garment which is visible when worn. Indelible marking means one
that is incapable of being erased or obliterated. Markings in chalk or white-out do not meet that
definition.
A hole or section may be punched or cut into a garment on the outside in a prominent area of at least 1
inch in diameter or approximately the size of a U.S, quarter and in a location where it cannot be
covered by a patch or an emblem.
In cases where the garment is too small to accommodate the marking size requirements in the first two
bullets, (e.g., infant garments) smaller markings may be authorized.
In addition to the marking or mutilations described above, the invoice must be marked ?Mutilated Samples?
prior to importation of the articles into the United States. Samples cannot be mutilated or the mutilated
sample statement cannot be added to the invoice after the samples have arrived into the United States.
Garments valued over $1 each imported for use in soliciting orders, and are marked or mutilated in one of the
methods described above, are eligible for classification under heading 9811.00.60, HTSUS.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Deanna Boldt at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division