The tariff classification of samples of woven fabric for use in soliciting orders for foreign upholstery fabrics from China.

NY M84483 July 24, 2006 CLA-2-98:RR:NC:TA:352 M84483 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. Ameet Shah Culp Inc. P.O. Box 2686 High Point, NC 27265 RE: The tariff classification of samples of woven fabric for use in soliciting orders for foreign upholstery fabrics from China. Dear Mr. Shah: In your letter dated June 16, 2006 you requested a tariff classification ruling. 16 samples of woven upholstery fabric accompanied your request for a ruling. The samples are designated as styles “Summer Meadow”, “Barnstable”, “Cottage Haven”, “Eau Claire” and “Cecina”. These samples will be imported for the purposes of soliciting orders for the fabric from manufacturers in China. They will be imported cut to rectangles and may be grouped together by means of an identifying label that holds several similar samples together. The various fabrics will be cut into rectangles measuring 12 inches by 12 inches or 27 inches by 27 inches. Each of the samples has had its edges secured by overcast stitching to prevent the edges from unraveling. Your correspondence indicates that you believe that each of the samples is valued under 1.00 dollar each. If the samples are valued 1.00 dollar or under each and are used for soliciting orders for foreign fabric, the applicable subheading for the woven fabric samples will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for any sample (except samples covered by heading 9811.0020 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. 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/. Please note that you have not supplied sufficient information to determine whether the samples submitted are valued at $1 or less. However, it does appear that style “Summer Meadow” may be valued at more than $1. If this is true then to qualify as a mutilated sample this item must have a hole cut at least 1 inch in diameter, or a slit at least I inch in length or must be marked in a contrasting color in indelible ink or paint with the word sample using letters at least 2 inches in height. 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 Tytelman at 646-733-3045. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division