NY a85933: The tariff classification of an upholstery fabric sample book from Great Britain.

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.

                            NY A85933   

                         July 29, 1996

CLA-2-98:RR:NC:TP:352 A85933  

CATEGORY:  Classification

TARIFF NO.: 9811.00.60; 6307.90.9989  

Ms. Pam Brown
Cargo U.K.,Inc.
4790 Aviation Parkway
Atlanta, Georgia 30349

RE:  The tariff classification of an upholstery fabric sample
     book from Great Britain.

Dear Ms. Brown:

     In your letter dated July 15,1996, you requested a tariff
classification ruling on behalf of your client, Whittaker &
Woods.

     You have submitted a sample book of fabrics identified as
Warner Fabrics "Ditto".  The book contains various bound
rectangular shaped swatches of woven upholstery fabric designs
mounted on paper backings.  The fabrics are composed of 50%
cotton and 50% viscose rayon.  Each swatch measures 
approximately 8 1/2" by 9 1/2".  In a phone conversation with
this office, a representative of Whittaker & Woods indicated that
the sample book was produced in Great Britain, and that the
sample book will be used for soliciting orders for fabrics
produced in a foreign country.
   
     The applicable subheading for the sample book will be
9811.00.60, Harmonized Tariff Schedule of the United States
(HTS), which provides for any sample (except samples covered by
heading 9811.00.20 or 9811.00.40), valued not over $1 dollar
each, or marked, torn, perforated or otherwise treated so that it
is unsuitable for sale or for use otherwise than a sample, to be
used in the United States only for soliciting orders for products
of foreign countries.  The rate of duty will be free.

     It should be noted that if the fabric sample book is used
for soliciting orders for domestic products the applicable
subheading will be 6307.90.9989, HTS, which provides for other
made up articles, of textiles, including dress patterns, other,
other, other, other, other.  The general rate of duty applicable
to merchandise classified under this provision is 7 percent ad
valorem.      

     This ruling is being issued under the provisions of Part 177
of the Customs 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, contact National Import Specialist Alan
Tytleman at 212-466-5896.



                                        Sincerely,



                                        Roger J. Silvestri
                                        Director
                                        National Commodity
                                        Specialist Division