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NY K88110




August 23, 2004
CLA-2-:RR:NC:N3:360 K88110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9811.00.60

Robert B. Silverman
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue – 25th Floor
New York, NY 10022-4877

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

Dear Mr. Silverman:

In your letter dated July 22, 2004, you requested a tariff classification ruling on behalf of The Dessy Group, regarding the applicability of subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTS), to women’s garments imported for use as samples. Samples of the “marked/mutilated” garments accompanied your inquiry and will be returned to you as requested.

Style ASB201 is a women’s A-line skirt constructed from 100% polyester woven fabric. The marking of the word “SAMPLE” is located on the back of the skirt, just under the waist, to the left of the zipper. Style T100 is a women’s strapless top constructed from 100% polyester woven fabric. The marking of the word “SAMPLE” is located on the back of the garment, at the top, to the left of the zipper. Style D305 is a full length dress constructed from 100% silk woven fabric. The marking of the word “SAMPLE”is located on the back of the dress, at the top, to the left of the zipper.

You have stated that the submitted garments will be imported into the United States to solicit orders. The garments will be marked/mutilated so that they are unsuitable for resale. It is your contention that garments marked in the manner of the submitted samples are entitled to duty free treatment under subheading 9811.0060, HTS, making them exempt from quota requirements and visa certification.

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.

You have indicated that the marking on the submitted garments is similar to the actual marking that will appear on the imported sample garments. You have submitted an illustration of the actual marking, as it will appear on the garments: “Alfred Sung SAMPLE”. The word “SAMPLE” is stamped in indelible ink in a contrasting color and is one inch in height and two inches in length. The marking is permanent and appears in an area of the garment that is visible when worn.

As noted above, there are three requirements for a garment to be classified in subheading 9811.00.60, HTS. The samples you have provided contain the word “SAMPLE” permanently stamped on the garments in indelible ink in a prominent area of the garment. The size of the word is 1 inch in height and 2 inches in length and it is in a contrasting color to the garment. The marking on the submitted garments fulfills the requirements of subheading 9811.00.60, HTS. Samples marked in this manner, used for the solicitation of orders, are entitled to duty free entry and are not subject to quota, nor do they require a visa.

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,

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