The tariff classification of a sample shower curtain from China

N244364 August 23, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9811.00.60 Ms. Suzanne Lagay Kay Franco Manufacturing Company, Inc. 555 Prospect Street Metuchen, NJ 08840 RE: The tariff classification of a sample shower curtain from China Dear Ms. Lagay Kay: In your letter dated July 24, 2013, you requested a tariff classification ruling. You submitted photographs of a shower curtain-like display panel used for display purposes only. You state the display panel is made from 100% woven polyester textile fabric and measures 24”W x 72”L with button holes cut through for hanging. The panel represents an actual shower curtain and will be used by customers to see the design, feel the texture, and note care instructions for the shower curtain in the store. The applicable subheading for the display shower curtain, will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. Because the display panel will be imported marked with the word "sample" it is eligible for duty-free treatment under subheading 9811.00.60, HTSUS, as samples for soliciting orders. Subheading 9811.00.60 provides for the free entry of articles used in the U.S. as samples only to solicit orders for products of foreign countries, provided they are valued not over $1.00 each, or are marked, torn, perforated or otherwise treated so as to render them unsuitable for sale or for use otherwise than as samples. The display panel will be marked as to render it only suitable for the soliciting of orders for products of foreign countries. The applicable subheading for the display panel used for soliciting orders for shower curtains will be 9811.00.60, 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. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division