Applicability of the exemption from duty in subheading 9811.00.60, HTSUS, to fabric swatches used as samples for taking orders for foreign products

W554896 September 6, 1989 CLA-2-CO:R:C W554896 RA CATEGORY: Classification TARIFF NO.: 9811.00.60, HTSUS Ms. Valerie Caufield Vice President Freight Brokers International Inc. 1200 Brunswick Avenue Far Rockaway, New York 11891 RE: Applicability of the exemption from duty in subheading 9811.00.60, HTSUS, to fabric swatches used as samples for taking orders for foreign products Dear Ms. Caufield: This is in response to your letter of December 10, 1987, addressed to our New York office and referred to us for reply on the eligibility for free entry of certain fabric samples to be imported by the Phillips-Van Heusen Corporation. We regret the delay in responding. FACTS: The merchandise consists of jersey knit flannel swatches measuring 3" x 13" and cotton flannel swatches measuring 7 1/2" x 8"(folded dimensions). The swatches would not be mounted on cardboard and would be imported with straight cut edges. The imported articles apparently would be used for the solicitation of orders for foreign merchandise. ISSUE: Do the fabric swatches meet the requirements of subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which replaced item 860.30, Tariff Schedules of the United States, effective January 1, 1989? LAW AND ANALYSIS: Subheading 9811.00.60, HTSUS, provides for the free entry of articles used as samples for the solicitation of orders for foreign merchandise provided they are valued at $1,00 or less or  - 2 - have been marked, torn, perforated or otherwise treated so as to render them unsuitable for any other use. In our ruling of June 10, 1981 (067168), we held that swatches of vinyl or nylon measuring 3" by 3" which represented fabrics used in foreign-made baggage and wearing apparel and claimed to be used as samples for soliciting orders for these products could be accorded duty-free entry under the predecessor provision to subheading 9811.00.60, HTSUS, if used to solicit future orders for foreign merchandise. The marking requirements for samples which are set forth in the interim update of Customs Directive 3500-07-Textile Sample Guidelines -of January 4, 1989, copy enclosed, would not be applicable in this case as the swatches are less than the 8" by 8" size which, only if exceeded, requires cutting or marking. The flannel swatches apparently will be representative of the fabrics utilized on the foreign products to be imported. Therefore, if used solely to solicit orders for such merchandise, and valued at $1.00 or less each, the swatches would qualify for free entry under the provisions of subheading 9811.00.60, HTSUS. HOLDING: Swatches of jersey knit or cotton flannel fabrics measuring 3" x 13" and 7 1/2" x 7", which are valued at less than $1.00 each, and will be used only as samples to solicit orders for foreign products qualify for free entry under the provisions of subheading 9811.00.60, HTSUS, and do not require cutting or marking in accordance with the provisions of the interim update of Customs Directive 3500-07. Sincerely, John Durant, Director Commercial Rulings Division