The tariff classification of multiple sample swatches in a cardboard box from Canada

N285089 May 4, 2017 CLA-2-98:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Charles F. McFeeters Axxess International, Inc. 100 Walnut Street Champlain, NY 12919 RE: The tariff classification of multiple sample swatches in a cardboard box from Canada Dear Mr.McFeeters: In your letter dated April 6, 2017, you requested a tariff classification ruling, on behalf of your client, L’Usine Tactic, Inc. You submitted photos and additional information via email of a sample kit that consists of various sample swatches packed in a cardboard box. You stated that the sample box is still in the production stage and the value of the samples will exceed $1.00. The most expensive of the samples will be the fabric swatches. Sample one is a 4.5 inch square fabric swatch. The edge is glued to a cardboard header card that you refer to as an openess card. The fabric swatch does not have pinked edges. The sample will be glued into a booklet. The value of the sample exceeds $1.00. Sample two is a 5.875 inches long by 2 inches wide wood siding swatch. There is a hole drilled into the swatch, which is then attached to an openess card, hang tag, stapled or glued into a booklet. The value of the sample exceeds $1.00. Sample three is a 5.875 inches long by 1 inch wide aluminum siding swatch. The swatch is perforated and attached to openess cards. The value of the sample exceeds $1.00. The last sample is a metal fascia swatch that is cut to size. The value exceeds $1.00. The swatches are all placed in a cardboard box to be used to place orders for products. The samples are not functional and serve no purpose aside from order solicitation. While the samples are all valued at more than $1.00, they are affixed to openess cards/header cards, booklets or hang tags and are unsuitable for sale other than as samples. The applicable subheading for the four sample swatches in the cardboard kit will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 the World Wide Web at https://hts.usitc.gov/current. 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 Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division