CLA-2-85:OT:RR:NC:N2:208
Lisa Murrin
Expeditors Tradewin LLC
795 Jubilee Drive
Peabody, MA 01960
RE: The tariff classification of samples used to solicit orders from China
Dear Ms. Murrin:
In your letter dated September 18, 2025, submitted on behalf of you client, Razer USA, Ltd. you requested a
tariff classification ruling.
There are four items under consideration. Samples were submitted for our review.
The first item is identified as the Razer Blade 14 Mercury laptop computer, model RZ09-0530. The second
item is identified as the Razer Blackshark v2 X wired headset. The third item is identified as the Razer Viper
V3 Hyperspeed computer mouse. The fourth item is identified as the Razer Huntsman v3 Pro Mini computer
keyboard.
In your request, you state that these items are samples used to solicit orders. Each sample is permanently
marked “Sample – Not for Resale” with laser-etching that cannot be removed and is intended to secure orders
for these foreign-manufactured products by potential customers. These samples are used to demonstrate how
each item operates and to generate purchases.
As such, you propose these articles should be classified in subheading 9811.00.60, Harmonized Tariff
Schedule of the United States (HTSUS). We agree.
Subheading 9811.00.60, HTSUS, provides for the duty-free treatment of any sample either valued at less than
$1 each or marked, torn, perforated, or otherwise treated so that it is unsuitable 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.
Accordingly, the applicable subheading for the above referenced laptop, headset, computer mouse, and
keyboard permanently marked with laser etching indicating its use as a “sample” 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 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 Lisa Cariello at [email protected].
Sincerely,
(for)
Evan Conceicao
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division