United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2002 NY Rulings > NY I86328 - NY I86368 > NY I86335

Previous Ruling Next Ruling
NY I86335




October 25, 2002

CLA-2-:RR:NC:N3:360 I86335

CATEGORY: CLASSIFICATION

TARIFF NO.: 9811.00.60

C.J. Erickson
Hodgson Russ Attorneys
One Gateway Center – Suite 2600
Newark, NJ 07102

RE: The tariff classification of marked/mutilated sample dresses from China

Dear Mr. Erickson:

In your letter dated September 23, 2001, you requested a tariff classification ruling on behalf of Alexia Designs, Inc., regarding the applicability of subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTS), to dresses imported for use as samples. A sample of the “mutilated” garment accompanied your inquiry and will be returned to you under separate cover.

You have stated that 100% polyester dresses will be imported into the United States to solicit orders and will be destroyed when the style becomes obsolete. The garments will be properly marked/mutilated so that they are unsuitable for resale. It is your contention that dresses marked in the manner of the submitted sample are entitled to duty free treatment under subheading 9811.0060, HTS, making them exempt from quota requirements and visa certification and may be imported in any quantity.

Subheading 9811.00.60, HTS, 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. Thus, there are three basic requirements for classification of a garment under this heading: it must be used for solicitation of orders; it must be valued not over $1.00 or marked, or mutilated; and it must be unsuitable for resale after being used by the importer.

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 an indelible marking, the size of the word “Sample” should be at least one inch in height and 2 inches in length. The marking must be permanent, in a prominent area of the garment which will be visible when worn, and in contrasting color to the garment. 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.

Please note that the value for entry purposes of samples entered under subheading 9811.00.60, HTS, should be the actual value or selling price. The value should not be a nominal or artificial value such as zero, no commercial value or not more than $1.

As noted above, there are three requirements for a garment to be classified in subheading 9811.00.60, HTS. The sample you have provided contains the word “SAMPLE” in indelible ink on the outside of the garment. The size of the word is 1-½ inches in height and 2 inches in length and it is in a contrasting color to the garment. The marking on the submitted dress fulfills the requirements of subheading 9811.00.60, HTS. The sample marked in this manner, used for the solicitation of orders, and destroyed when it is no longer useful for this purpose, is entitled to duty free entry and is not subject to quota, nor does it require a visa. There is no quantitative limitation on items imported under subheading 9811.00.60, HTS.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Schiazzano at 646-733-3051.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: