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HQ 558973




March 30, 1995

CLA-2 CO:R:C:S 558973 WAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9811.00.60

Mr. Frank Peck nulook fashions, inc.
5080 Sinclair Rd.
Columbus, Ohio 43229

RE: Applicability of subheading 9811.00.60, HTSUS, to sample fabric pieces

Dear Mr. Peck:

This is in reference to your letter dated December 19, 1994, concerning the applicability of subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS) to fabric which you propose to import for cutting into samples representing men's garments. You have submitted an illustration of the proposed marking of the mutilated fabric samples for our review.

FACTS:

You state that you presently import fabric swatches measuring 1 1/2 inches by 1 1/2 inches which show the various fabrics which are used in the manufacture of men's clothing. Instead of importing the small swatches of fabric, however, you propose to import larger pieces of fabric from China, Taiwan or Korea measuring 18 inches by 60 inches, which in turn will be cut into smaller size swatches in the U.S. You submit that the imported fabric will be stamped every 18 inches with the word "Sample" in letters measuring 1 inch by 5 inches, diagonally across the face of the fabric, in contrasting color, using indelible ink.

ISSUE:

Whether the imported fabric pieces are eligible for duty-free treatment under subheading 9811.00.60, HTSUS.

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 or sale or for use otherwise than as samples.

With regard to those samples which are valued over $1.00, the issue is the nature of the mark, tear, perforation, or other treatment which will comply with the statute. To meet the requirements of the statute, the mark, tear, perforation, or other treatment must alter items and make them unsuitable for commercial sale, while at the same time, preserve their usefulness 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 subheading 9811.00.60, HTSUS, are set forth in the telex (Interim Update to Customs Directive 3500-07), dated February 11, 1987. The guidelines provide that for fabrics (continuous lengths or rolls not exceeding two yards {72 inches} in length):
the fabric or piece goods may be marked or perforated with the word "Sample" at intervals of one-half yard for the entire length (total length not to exceed two yards). The size of the word "Sample" should be at least one inch in height and not less than five inches in length and be placed at a perpendicular angle across the fabric. The word "Sample" must be on the face or the front of the fabric and in a contrasting color to the fabric.

The sample fabric pieces which you describe appear to satisfy the guidelines for the proper marking of sample fabrics which is set forth in the telex of February 11, 1987. The sample fabric pieces which you intend to import do not exceed two yards in length; the sample is stamped at intervals of 18 inches which represents one-half yard; and the word "Sample" is stamped in indelible ink at an angle across the face of the fabric; the size of the word "Sample" measures one inch in height and five inches in length and will appear in contrasting color to the fabric. In the U.S., you state that the fabric samples will be cut into one inch square fabric swatches.

HOLDING:

Based on the information submitted, the imported sample fabric pieces are properly marked in accordance with the guidelines set forth in the telex of February 11, 1987. Therefore, the fabric sample pieces are eligible for duty-free treatment under subheading 9811.00.60, HTSUS, when imported into the U.S.

Sincerely,

John Durant, Director

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