The tariff classification of solicitation letters from the U.S. and Canada imported with samples from China and India

NY M82104 April 14, 2006 CLA-2-98:RR:NC:N1:121 M82104 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. Bill Lavine National Pen Co, LLC 16885 Via Del Campo Court San Diego, CA 92127-1722 RE: The tariff classification of solicitation letters from the U.S. and Canada imported with samples from China and India Dear Mr. Lavine: In your letter dated March 30, 2006, you requested a tariff classification ruling. You are requesting the tariff classification of solicitation letters, including samples that may be ordered by the recipients of the letters. The purpose of the mailings is to solicit future orders for the enclosed samples. The samples (a ballpoint pen, a key ring, a carabiner key ring, and a calculator) are each valued at less than $1.00, as per the value breakdown provided for each sample. Your letter states that the samples are made in either China or India. They are imported into the U.S., transported in–bond, and then exported to Mexico. Envelopes, paper, brochures and printed inserts from the U.S. or Canada are also exported to Mexico. A Maquiladora manufactures envelopes, prints address and postage information, prints the order form, laser engraves each sample, and inserts the sample and printed components into the solicitation envelope. The completed mail package is then imported to the U.S. For potential U.S. customers, the mail package is distributed through the U.S. Postal Service. For potential Canadian, European, Asian and Australian customers, the mail package is delivered by truck through the U.S. for export to the destination country. The nature of the product and the values qualify the merchandise and letters, destined for potential U.S. customers, as being properly classified in 9811.00.60. Therefore, the applicable subheading for the solicitation letters and samples for potential U.S. customers will be 9811.00.60, Harmonized Tariff Schedule of the United States (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 rate of duty will be free. You ask whether the mailings for potential non-U.S. customers are also classified as samples under 9811.00.60, HTSUS. Subheading 9811.00.60 reads as follows: “Any sample…to be used in the United States only for soliciting orders for products of foreign countries.” Since the mailings for potential non-U.S. customers will not be used in the U.S., they do not qualify for classification in 9811.00.60, HTSUS. For further information on import requirements for the non-U.S. mailings, we suggest you contact the Director of the port through which the mailings will be imported, Otay Mesa, California. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division