HQ W556105 October 24, 1991 CLA-2 CO:R:C:S W556105 RA CATEGORY: Classification TARIFF NO: 9811.00.60 Lauren C. Stevens, Esq. Staff Attorney Glaxo Inc. P.O. Box 13438 Research Triangle Park, N.C. 27709 Dear Ms. Stevens: This is in response to your latter of June 18, 1991, requesting a ruling concerning the free entry under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), of tablets referred to as pharmaceutical samples. FACTS: You state that the tablets will be imported in bulk and that each will be valued at less than one dollar. After importation, they will be used exclusively as samples distributed free of charge to hospitals and physicians for the purpose of soliciting future order- for the medications. In the U.S., the tablets will be placed in packages marked with the country of origin and the words "Professional Sample-Not for Sale." The packages will bear the foreign vendor batch number which can be traced to the import documents. In addition, a discreet item (product) code will be assigned to tablets intended for sample packs. Although the imported tablets will not be marked "Sample", the drums in which the tablets are imported in bulk will be marked with the discreet sample tablet code as well as the description "Sample." When the sample tablets are placed in inventory in the U.S., they will be maintained separately from the commercial trade product. You maintain that the above-stated safeguards will ensure that the imported pharmaceutical samples are not commingled in the U.S. with the commercial trade product, and that the company's record-keeping will be sufficient to match the specific sample tablets to the particular entry as well as prove that they are actually used as samples.  2 ISSUE: Whether the tablets imported in bulk and valued at less than one dollar each are entitled to duty-free treatment under subheading 9811.00.60, HTSUS, as sample for soliciting orders for foreign products. LAW AND ANALYSIS: Subheading 9811.00.60, HTSUS, provides for the free entry of any sample valued not over $1.00 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 U.S. only for soliciting orders for products of foreign countries. The controlling factor is whether the importer uses the samples for the purpose of soliciting purchase orders of foreign merchandise and the creation of demand for future orders. In Carson M. Simon & Co. v. United States, 46 Cust. Ct. 118, C.D. 2243 (1961), the court considered the legislative history of the predecessor provision to subheading 9811.00.60, HTSUS, and concluded that sample goods must be used after importation to solicit orders for products of foreign countries. The court stated that: "...with respect to samples of nominal value, or so treated as to have no other use than in the solicitation of orders for merchandise, the conditions of...[the statute] are met, if the samples represent the goods to be ordered, and the goods have been produced in a foreign country." Based on the information you have provided, we are satisfied that the imported pharmaceutical samples will represent the goods to be ordered, and that the goods will be produced in a foreign country. Moreover, we believe that the steps described above to be undertaken after importation of the tablets are sufficient to ensure that the sample tablets are not commingled with commercial tablets, and that the former are used "only for soliciting orders for products of foreign countries." Under these circumstances and provided a declaration attesting to the intended use of the tablets is filed by the importer with each entry, the pharmaceutical samples will be entitled to duty-free treatment under subheading 9811.00.60, HTSUS. HOLDING: Based on the information provided, pharmaceutical tablets valued at less than one dollar each and imported to be repackaged and distributed free of charge to hospitals and  3 sole purpose of soliciting orders for foreign medications are entitled to free entry under subheading 9811.00.60, HTSUS, provided the steps outlined in this letter are implemented by the importer to ensure that the tablets are used only as samples. Sincerely, John Durant, Director Commercial Rulings Division