Pharmaceutical tablets used as samples

HQ W556174 December 4, 1991 CLA-2 CO:R:C W556174 RA CATEGORY: Classification TARIFF NO.: 9811.00.60 Jack D. Mlawski, Esq. Galvin & Mlawski 425 Park Avenue, 29th Floor New York, NY 10022 RE: Pharmaceutical tablets used as samples Dear Mr. Mlawski: In your letter of August 2, 1991, you requested a ruling on the applicability of the free entry provision in subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), to certain pharmaceutical tablets imported by your client, Merck & Co., Inc., for distribution as samples to physicians. FACTS: The tablets will be imported in vials or blister packages for the purpose of distributing them to physicians in order to create a market in this country for the foreign-made products. You state that in the case of the vials, both the vials and the boxes containing them will be marked "Samples-Not for sale". Tablets imported in blister packages will be in individual opaque cells on the blister cards and each box containing a blister card will be marked "Samples-Not for sale". ISSUE: Will the imported tablets qualify as samples for soliciting orders for foreign products under subheading 9811.00.60, HTSUS?  -2- LAW AND ANALYSIS: Subheading 9811.00.60, HTSUS, provides for the free entry of any sample either valued not over $1.00 each or marked, torn, perforated, or otherwise treated so that it is unsuitable for use otherwise than as a sample to be used in the U.S. only for soliciting orders for products of foreign countries. You do not indicate whether the sample vials or blister packs will be valued at not over $1.00 each, but you claim that they are sufficiently treated by the packaging and marking to render them unsuitable for sale or any use other than as samples. You believe that they would fall within the principle involved in the case of Italian Drug Importing Co. v. U.S., 46 Customs Ct. 243, C.D. 2263 (1961). In that decision, the court allowed the free entry claim for vitamins imported for distribution to physicians as samples without repackaging. You also point out that the use of the imported vials or packages in your case would be limited by federal law to distribution free of charge to promote sales. Accordingly, we are of the opinion that the described marking of the subject vials and boxes containing the blister cards is sufficient treatment to insure that the tablets will be used only for the purpose of distribution to physicians to encourage orders for the foreign products. HOLDING: Pharmaceutical tablets imported in vials packaged in boxes, both marked "Samples-Not for sale'', or blister cards in boxes marked "Samples-Not for sale" for the purpose of distribution to physicians to promote sales of the tablets are entitled to free entry under subheading 9811.00.60, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division