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NY L87221




November 16, 2005

CLA-2-:RR:NC:N3:361 L87221

CATEGORY: CLASSIFICATION

TARIFF NO.: 9811.00.60

Ms. Laura Roberts
Program Manager, Compliance Consulting
Eagle Global Logistics
2151 Airwest Blvd.
Plainfield, IN 46168

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

Dear Ms. Roberts:

In your letter dated October 4, 2005, you requested a tariff classification ruling on behalf of Henry Lee & Company, LLC, 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.

You submitted four styles with different marking/mutilation, as follows: Style 06-2530 is a women’s upper body garment, similar to a tank top, constructed from 95 percent cotton, five-percent spandex knit fabric. The marking of the word “SAMPLE” is located on the back of the garment, approximately two inches above the hem. Style 05-1588 is a women’s pullover constructed from 58 percent cotton, 42 percent rayon knit fabric. The marking of the word “SAMPLE” is located on the front of the garment, on the upper left side, approximately ½ inch below the neckline. Style 06-1503 is a women’s jacket constructed from 97 percent cotton, three-percent spandex woven fabric. The garment is mutilated by means of cutting a horizontal slit in the lower back of the garment, approximately 1-½ inches above the waistband. Style 03-3564 is a women’s skirt that extends below mid calf, and is constructed from 62 percent polyester, 32 percent rayon, and six-percent spandex woven fabric. The garment is mutilated by means of cutting a horizontal slit in the lower back of the garment, approximately two-inches above the bottom.

You have stated that the submitted garments will be imported into the United States to solicit orders, for pre-production approval, and for in-house fitting. You have stated that the marking/mutilation of the garments render them 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.

In order to be classified in subheading 9811.00.60, the garments be used solely for the solicitation of orders. In Headquarters ruling 561794, (9/28/2000) garments were used for several purposes, which included but were not limited to the solicitation of orders. The ruling concluded: 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.       In this case, you have indicated that the samples will be used to solicit orders, for pre-production approval, and for in-house fitting. Therefore, as in the above-cited ruling, the garments are not eligible for treatment under 9811.0060.

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 Angela DeGaetano at 646-733-3052.

Sincerely,

Robert B. Swierupski
Director,

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