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HQ 561794




September 28, 2000

CLA-2 RR:CR:SM 561794 KSG

CATEGORY: CLASSIFICATION

TARIFF NO.: 9811.00.60

Bob King
Customs Manager
Meijer Distribution, Inc.
2725 Walker Avenue, N.W.
Grand Rapids, Michigan 49544-9428

RE: Eligibility of textile samples for duty-free treatment under subheading 9811.00.60, HTSUS

Dear Mr. King:

This is in response to your letter of April 14, 2000, asking for a binding ruling addressing the issue of whether certain garments are eligible to be imported under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (“HTSUS”).

FACTS:

Your company wishes to import certain garments duty-free under subheading 9811.00.60, HTSUS. You indicated that the articles will be mutilated so that they are unfit for resale. You state that the purposes of importing the garments include: quality control testing; specification and production approval, classification by the broker of the garments, and photography for advertising purposes. After the samples are tested or photographed, they would either be destroyed or donated to a charitable organization.

You also asked if mutilated textile samples entitled to duty-free treatment under subheading 9811.00.00, HTSUS, are subject to visa requirements.

ISSUE:

Whether garments imported for the purposes described above are entitled to duty-free treatment under subheading 9811.00.60, HTSUS.

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 Carson M. Simon & Co. v. United States, 46 Cust. Ct. 118 (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.

In this case, you advise that the potential uses for which the garments would be imported include quality control testing, specification and production approval and photography for advertising purposes. You further state that these importations would occur “after the order was placed with the overseas vendor.” Under these circumstances, the subject garments would not be used in the U.S. “only for soliciting orders for products of foreign countries.”, as required by subheading 9811.00.60, HTSUS. Therefore, we find that the garments are ineligible for duty-free entry under this tariff provision.

Textile samples entitled to classification under subheading 9811.00.60, HTSUS, are not subject to quota or visa requirements.

HOLDING:

The sample textile garments are not eligible for duty free treatment under subheading 9811.00.60, HTSUS, because the purpose for its entry is not limited to soliciting orders.

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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