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HQ 560712




January 28, 1998

CLA-2 RR:TC:SM 560712 KSG

CATEGORY: CLASSIFICATION

TARIFF NO.: 9811.00.60

Tim Sheldon
Manager of Import Operations
Talbots
175 Beal Street
Hingham, Massachusetts 02043

RE: Subheading 9811.00.60; samples

Dear Mr. Sheldon:

This is in response to your letter of August 26, 1997, asking if sample textiles imported under subheading 9811.00.60, Harmonized Tariff Schedule of the United States ("HTSUS"), can be given at no charge to a local recycling company to recycle into rags for the automobile industry or be put in bales for subsequent exportation.

FACTS:

Your company imports sample textiles under subheading 9811.00.60, HTSUS. After using these samples, you are proposing to give these imported articles at no charge to a local recycling company to recycle into rags for the automobile industry or to put them up in bales which would then be exported.

ISSUE:

Whether imported textiles samples imported under subheading 9811.00.60, HTSUS, can be given at no charge to a local recycling company to recycle into rags for the automobile industry or to put up in bales with other textiles for subsequent exportation.

LAW AND ANALYSIS:

Subheading 9811.0060, HTSUS, provides that any sample (except samples covered by heading 9811.00.20 or 9811.00.40) valued not over $1 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 may be entered duty free. In Headquarters Ruling Letter (HRL) 557683, dated March 3, 1994, Customs held that footwear samples entered under subheading 9811.00.60, HTSUS, and used as samples could later be disposed of by being donated to a charity, exported for sale, or used as samples abroad. The key limitation was that the samples could not be reconstituted into footwear which is suitable for sale in the U.S.

The first scenario, in which the samples would be given at no charge to a local recycling company to be made into rags, is equivalent to donating the samples to a charity since your company is not paid for the samples. In accordance with the finding in HRL 557683, this scenario would be acceptable under subheading 9811.00.60, HTSUS.

The second scenario, in which the samples would be given at no charge to a recycling company to be baled and exported, is similar to the example in HRL 557683 in which the samples were exported and sold. Since the samples would not be sold or reconstituted for use in the U.S., the second scenario is also acceptable.

HOLDING:

The two scenarios presented, in which textile samples would be given at no charge to a recycling company either to be made into rags or to be baled and exported, are both acceptable under subheading 9811.00.60, HTSUS.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John Durant, Director
Commercial Rulings Division

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