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HQ 556138


November 18, 1991

CLA-2 CO:R:C:S 556138 LS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9811.00.60

Sandra Liss Friedman, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016

RE: Applicability of subheading 9811.00.60, HTSUS, to a garment to be used as a sample; textile sample guidelines

Dear Ms. Friedman:

This is in response to your letter of April 24, 1991, requesting a ruling, on behalf of Junior Gallery Ltd., regarding the applicability of subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), to a coat imported for use as a sample. Your letter, which was directed to the District Director in Detroit, Michigan, was forwarded to this office for a reply. A sample of the "mutilated" garment was submitted for our examination.

FACTS:

In your letter of April 24, 1991, you request our confirmation of your position that the sample garment meets the requirements of subheading 9811.00.60, HTSUS, and the guidelines issued by Customs regarding the manner in which textile samples should be marked or mutilated in accordance with this tariff provision. See Interim Update to Customs Directive 3500-07, dated January 4, 1989.

In the rear, middle portion of the outside of the garment is a slit or tear of approximately 2 inches in length.

ISSUE:

Whether the sample garment meets the requirements of subheading 9811.00.60, HTSUS, so as to be entitled to duty-free treatment under that provision.

LAW AND ANALYSIS:

Subheading 9811.00.60, HTSUS, 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.

Guidelines regarding the manner in which textile samples should be marked or otherwise treated to render them eligible for duty-free treatment under this tariff provision are set forth in the Interim Update to Customs Directive 3500-07, dated January 4, 1989. The guidelines provide that wearing apparel samples must either be (1) mutilated by cutting or tearing a section from, or punching a hole into the garment, or (2) indelibly marked with the word "SAMPLE" in a prominent and visible area. If the garment is mutilated by means of cutting, the cut must be: (1) visible; (2) appear on the outside of the main body of the garment, but not on a seam or border; and (3) of a size which is a minimum of 2 inches in length. The Customs Directive also provides that the invoice must contain the statement "Mutilated Samples - 9811.00.60" prior to importation of the article into the U.S.

The sample coat you have submitted for our examination meets the criteria set forth in the guidelines with respect to the manner of mutilation. The coat also appears to be unsuitable for sale or for use otherwise than as a sample, in accordance with subheading 9811.00.60, HTSUS.

HOLDING:

The sample coat has been mutilated in conformance with the textile sample guidelines set forth in the Interim Update to Customs Directive 3500-07, dated January 4, 1989. Provided the garment is used in the U.S. only for soliciting orders for products of foreign countries, it is entitled to duty-free treatment under subheading 9811.00.60, HTSUS.

Sincerely,

John Durant, Director
Commercial Rulings Division

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