The tariff classification of a wood panel sample from Germany

N197358 January 6, 2012 CLA-2-98:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. Robert Resetar Porsche Cars North America, Inc. 980 Hammond Drive Suite 1000 Atlanta, GA 30328 RE: The tariff classification of a wood panel sample from Germany Dear Mr. Resetar: In your letter dated December 15, 2011 you requested a tariff classification ruling. The classification was requested on a wood panel sample. Photographs of the front and the back of the panel were submitted for our review. The panel is a rectangular piece of wood veneer measuring approximately 9” wide x 3 ½” high x 1/16” in thickness. The wood veneer is permanently affixed to a plastic base. The measurements for the plastic base are the same dimensions as the wood veneer with the exception of thickness, which is ¼”. The base has two tabs that protrude from the panel’s upper edge.  The tabs allow the panel to be attached to a “color wall” that displays multiple wood samples.  The back side of the panel is printed with information identifying the style name, color, and application of the wood.  The panels are used by Porsche dealership personnel to market options for the customization of Porsche motor vehicles.  The customized Porsche vehicles are manufactured in Germany. The applicable subheading for the wood panel sample 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 dollar 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/. 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 Laurel Duvall at (646) 733-3035. Sincerely, Thomas J. Russo Director National Commodity Specialist Division