Applicability of subheading 9811.00.60 to wearing apparel from China

N356247
December 15, 2025
CLA-2-98:OT:RR:NC:N3:354
CATEGORY: Classification Ms. Sarah Tanaka Wacoal America Inc. One Wacoal Plaza Lyndhurst, NJ 07071 RE: Applicability of subheading 9811.00.60 to wearing apparel from China Dear Ms. Tanaka: In your letter dated November 19, 2025, you requested a ruling regarding the acceptable methods of marking for purposes of classifying apparel under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). Samples were provided and will be retained as suggested. You submitted samples of a knit bra and hipster panty for demonstration purposes. Each undergarment is marked on the inside with a sewn in label at the seam, which states “Sample not for resale”. You suggest that these articles are eligible for duty-free treatment under subheading 9811.00.60, HTSUS, which 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. We disagree. Guidelines regarding the manner in which textile samples should be marked or otherwise treated to render them eligible for duty-free treatment under subheading 9811.00.60, HTSUS, are set forth in a telex (Interim Update to Customs Directive 3500-07), dated January 4, 1989 and TBT-06-002: Updated Textile Sample Guidelines, dated May 8, 2006 (Textile Book Transmittal providing general guidelines for properly marked commercial sample shipments). The following methods are acceptable for the purposes of entering apparel under 9811.00.60: A section may be cut or torn from the main body of the garment. The cut must be on the outside of the garment, must be visible, and must not be on a seam or border. The size of the cut or tear should be a minimum of 2 inches in length. The article may be marked with the word “SAMPLE” in indelible ink or paint and should be at least 1 inch in height and not less than 2 inches in length. “SAMPLE” should be in a contrasting color and placed in a prominent area of the garment which is visible when worn. Indelible marking means one

that is incapable of being erased or obliterated. Markings in chalk or white-out do not meet that definition. A hole or section may be punched or cut into a garment on the outside in a prominent area of at least 1 inch in diameter or approximately the size of a U.S, quarter and in a location where it cannot be covered by a patch or an emblem. In cases where the garment is too small to accommodate the marking size requirements in the first two bullets, (e.g., infant garments) smaller markings may be authorized. In addition to the marking or mutilations described above, the invoice must be marked “Mutilated Samples” prior to importation of the articles into the United States. Samples cannot be mutilated, or the mutilated sample statement cannot be added to the invoice after the samples have arrived in the United States. The marking on the submitted samples do not fulfill the requirements of subheading 9811.00.60, HTSUS. In examining the samples, we find that neither item is mutilated in any way as there are no cuts, tears or holes punched. Each undergarment is marked on the inside with a sewn in label at the seam, which states “Sample not for resale”. This is not a marking that is visible when the item is in use, nor does the marking render the items unsuitable for commercial sale. Samples marked in this manner are not entitled to duty free entry. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Karen Sikorski at [email protected].
Sincerely,
(for) Evan Conceicao Designated Official Performing the Duties of the Division Director National Commodity Specialist Division