us-cbp-cross-rulings-hq-555309•HQ 555309: Free entry of textile samples used to solicit foreign orders
HQ 555309: Free entry of textile samples used to solicit foreign orders
us-cbp-cross-rulings-hq-555309HQ 555309: Free entry of textile samples used to solicit foreign ordersGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 555309
June 6, 1989
CLA-2-CO:R:C 555309 RA
CATEGORY: Classification
TARIFF NO.: 9811.00.60, HTSUS
Harvey A. Isaacs, Esq.
Siegel, Mandel & Davidson, P.C.
One Whitehall Street
New York, New York 10004
RE: Free entry of textile samples used to solicit foreign orders
Dear Sir:
This ruling is in response to your letter of February 23,
1989, regarding the eligibility under subheading 9811.00.60,
Harmonized Tariff Schedule of the United States (HTSUS), of
certain fabric samples your client Manuel Canovas, Inc.,
contemplates importing from France for use in soliciting orders
for foreign merchandise.
FACTS:
The first sample is a piece of Chintz fabric with a printed
design about 1 1/2 yards in length and about 1 yard in width.
The second sample is a piece of rayon fabric in a checkerboard
pattern about 1 yard in width and 1 1/2 yards in length, with
seven 8 1/2 inch by 9 1/2 inch swatches of identical fabric sewn
to the larger piece to indicate the range of available colors.
The samples are valued in excess of $100 per yard and will be
imported solely for soliciting foreign orders of similar fabric.
The chintz piece represents one full repeat of the fabric pattern
which is the minimum size usable as a sample as it permits
viewing of the entire pattern. The piece of rayon fabric with
several swatches sewn to it, which serve as an adjunct to the
larger piece, allows a showing of the entire sweep and visual
effect of the fabric pattern. The fabric pieces will be imported
from a country to which quota and visa requirements do not apply.
ISSUE:
Are the fabric pieces classifiable under the free provision
in subheading 9811.00.60, HTSUS, for samples used to solicit
foreign orders of the merchandise? Must they be treated in
conformity with the guidelines set forth in our telex of
February 11, 1987?
- 2 -
LAW AND ANALYSIS:
In order for pieces of fabric to be free of duty under
subheading 9811.00.60, HTSUS, they must be valued at less than $1
or treated to render them commercially unsuitable for any use
other than as samples for taking orders for foreign-made fabric.
In addition, the treatment administered should conform to the
guidelines set forth in our telex dated February 11, 1987. As
you know, these guidelines provide that in case of textile
fabrics not over two yards in length, the fabric must be marked
or perforated with the word "sample" at least one inch in height
and not less than five inches in length on the face or front of
the fabric in contrasting color. In the case of fabric swatches
a hole one inch in diameter must be cut in the main body of the
fabric or the swatch should be marked with the word "sample" in
indelible ink or paint in a contrasting color and at least one
inch in height and two inches in length.
Conformity with the prescribed guidelines is considered a
prerequisite to eligibility for free entry as samples treated to
render them usable only for taking foreign merchandise orders.
The fact that the samples are imported from a country to which
textile quota and visa requirements do not apply is not
considered to be sufficient ground for waiving the requirements
specified in the guidelines.
HOLDING:
In order to be accorded free entry under the provisions of
subheading 9811.00.60, HTSUS, samples valued over one dollar to
be used for taking orders for foreign products must be treated by
marking or cutting in accordance with the guidelines set forth in
our telex of February 11, 1987.
Sincerely,
John Durant, Director
Commercial Rulings Division
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