CLA-2-98:OT:RR:NC:N3 135
Fiona Duong
JSR Micro
1280 North Mathilda Avenue
Sunnyvale, CA 97124
RE: The tariff classification of photoresist product samples from Japan
Dear Ms. Duong:
In your letter dated May 30, 2025, you requested a tariff classification ruling.
You state your company wants to import samples of a photoresist product to provide to customers on a trial
basis as a means to solicit orders. The samples are usually considered in conjunction with competing products
so that customers can determine whether to request a bulk order. After evaluating the samples customers can
purchase the product as is or request modifications. Your company does, on occasion, provide modified
products based on customers’ feedback. Customers do not return the samples. According to the intended
use,“[t]he product (we assume you refer to the sample) will be used exclusively by our internal engineering
team for non-commercial evaluation and testing. It will not be offered for sale or distributed to customers.”
You provided a sample label permanently marked with the phrase “R&D Use Only.” You requested these
samples be classified in subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS).
Subheading 9811.00.60, HTSUS, provides for the duty-free treatment 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 U.S. only for soliciting orders for products of foreign countries.” The
controlling factor is whether the importer uses the samples for the purpose of soliciting purchase orders for
foreign merchandise and the creation of demand for future orders. If the items at issue are valued at more
than $1 each, they may not be entered free of duty under this tariff provision unless they are marked as
samples or treated in some way to render them unsuitable for commercial sale or any use other than as
samples for obtaining orders for similar articles.
There is no indication that the samples are valued at less than $1 each. Simply marking a product as 'R&D
Use Only' does not indicate it is a sample for the solicitation of a purchase order. The subject photoresist
product samples do not qualify for duty-free treatment under HTSUS 9811.00.60 because they are not
properly marked with the words like "Sample - Not for Sale" and lack indication of being valued under $1
each.
While you did not request a country of origin marking determination, after examining the label, we found
that it was not legally marked with the country of origin. The label contains a non-origin reference “1280
North Mathilda Ave Sunnyvale CA 94089” at the bottom, however, the country of origin (Japan) of the
product is not found on the product label.
Section 134.46, Customs Regulations (19 CFR 134.46) requires the name of the country of origin preceded
by "Made in," "Product of", or other words of similar meaning to be in close proximity and in at least a
comparable size to the name of any city or locality appearing on the article which is not the country of origin
of the article. Customs has ruled that in order to satisfy the close proximity requirement, the country of origin
marking must generally appear on the same side(s) or surface(s) in which the name of the geographical
reference other than the country of origin appears.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
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 Fei Chen at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division