CLA-2-98:OT:RR:NC:N1:358
Candice O’Brien
M-PACT Solutions LLC
100 Waters Edge Trail, Stickley Oak Way
DeLand, FL 32724
RE: The tariff classification of sample hats and golf bags from Vietnam
Dear Ms. O’Brien:
In your letter dated June 24, 2025, you requested a tariff classification ruling. Five samples were submitted
for our review and will be retained for reference.
Item 1, identified as a “Players Performance Ball Marker Hat,” is a baseball-style cap constructed of 91
percent polyester and 9 percent polyurethane woven fabric. The cap features six panels with stitched
ventilation eyelets, a pre-curved brim and the brand name “Titleist” raised and affixed in white lettering
across the front two panels. The sample has a circular perforation on one of the rear panels and a black oval
printed text that reads “SAMPLE NOT FOR SALE” affixed to the brim that measures approximately 1.5
inches in height and 2.5 inches in length.
Item 2, identified as a “Tour Performance Visor,” is a visor constructed of 91 percent polyester and 9 percent
polyurethane woven fabric. The visor features a curved brim with an open top crown and the brand name
“Titleist” embroidered in white across the front panel. The sample has circular perforation on the front and a
white oval printed text that reads “SAMPLE NOT FOR SALE” affixed to the brim that measures
approximately 1.5 inches in height and 2.5 inches in length.
Item 3, identified as a “Tour Aussie Elements Hat,” is a sun hat constructed of 100 percent polyester knit
fabric. The hat features a full circular wide brim, two ventilation eyelets, an adjustable chin cord with a
toggle and the brand name “Titleist” embroidered in white on the front crown. The sample has a circular
perforation on the rear panel and a white oval printed text that reads “SAMPLE NOT FOR SALE” affixed to
the brim that measures approximately 1.5 inches in height and 2.5 inches in length.
Item 4, identified as a “Charleston Cuff Knit Headcover,” is a beanie-style hat constructed of 100 percent
acrylic rib knit fabric. The hat is snug-fitting and features a cuff of approximately 2.5 inches with the brand
name “Titleist” displayed on a small rectangular woven patch sewn on the front of the folded cuff. The
sample has a circular perforation on the rear and a white oval printed text that reads “SAMPLE NOT FOR
SALE” on the inside of the hat that measures approximately 1.5 inches in height and 2.5 inches in length.
Item 5, identified as a “Titleist Golf Bag,” is a golf bag with a compartmentalized top for sorting the clubs,
two kickstand legs, and several outer pockets for related accessories. The sample is pale pink in color. On one
side of the bag, in 1 inch high black lettering, is the word “SAMPLE.” On the other side of the bag, in a 12
inch by 1.5 inch text box, also in black, are the words “SALES SAMPLE NOT FOR RESALE” with the
words “Not designed for use/sales sample only” framed in black on a second line within the same text box.
In your request, you state that the samples are permanently marked with the phrase “sample not for sale” in
indelible ink. Additionally, each sample is labeled with a SKU number that includes the identifier “SS” to
signify its status as sample; which is also documented on all import documentation such as invoices and
packing lists. You further explain that the distribution plan for the hat and the bag samples will entail direct
shipping to approximately 90 sales representatives across the country. Each shipment will consist of
pre-packed sets that feature various hat types and colorways with each set containing between 4 and 17 hats.
Furthermore, you indicate that all samples will be permanently marked and clearly designated as samples;
and while the items are not mutilated, the indelible marking ensures their unsuitability for commercial sale.
Heading 9811.00.60, Harmonized Tariff Schedule of the United States (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 applicable subheading for all samples 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 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 general rate of duty
will be Free.
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 Katherine Souffront at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division