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NY N003222




December 13, 2006

CLA-2-98:RR:NC:TA:352

CATEGORY: CLASSIFICATION

TARIFF NO.: 9811.00.60

Ms. Brandi Nemitz
Ashley Furniture Industries, Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of woven fabric and leather sample swatches mounted on cardboard headers for soliciting foreign orders from China.

Dear Ms. Nemitz:

In your letter dated November 10, 2006 you requested a tariff classification ruling. The samples are being returned as requested.

Four samples of fabric and leather swatches accompanied your request for a ruling. The first, designated as sample A, is a 12” X 12” leather swatch to be used for soliciting orders for leather upholstery from foreign suppliers. The swatch has overcast stitching along each edge and has a paper sticker affixed to one corner with identifying data such as style number, color code and manufacturing data.

Sample B is a 13” X 17” woven chenille upholstery fabric swatch that has been permanently attached to a cardboard header by sewing. The edges of the swatch have been prevented from fraying by having been sewn with an overcast stitch along all its edges. In addition, a second woven chenille fabric of different design but in complimentary colors and measuring 10” X 4” has been glued to the center of the cardboard header. This fabric displays an alternate fabric from which pillows may be produced. The cardboard header has been printed with style number, fiber content , cleaning code and style name and has two brass grommets inserted along the top edge to facilitate hanging and storage of the sample swatches.

Sample C is a 13” X 16” embroidered woven fabric swatch that has been permanently attached to a cardboard header by sewing. The edges of the swatch have been prevented from fraying by having been sewn with an overcast stitch along all its edges. In addition, two woven fabrics with pinked edges measuring 3” X 3” of different design but in complimentary colors have been sewn to the center of the cardboard header. These fabrics displays alternate fabric choices. The cardboard header has been printed with style number, fiber content, cleaning code and style name and has two brass grommets inserted along the top edge to facilitate hanging and storage of the sample swatches.

Sample D is a 13” X 21” leather swatch that has been permanently attached to a cardboard header by sewing. The edges of the swatch have been prevented from fraying by having been sewn with an overcast stitch along all its edges. In addition, a leather swatch with pinked edges measuring 3” X 3” of a different color has been glued to the cardboard header. This swatch displays an alternate color choice. The cardboard header has been printed with style number, descriptive data on its features and style name and has two brass grommets inserted along the top edge to facilitate hanging and storage of the sample swatches.

The various swatches are valued from under $1 to as much as $5. The swatches that have been permanently affixed to the sample header cards by sewing or gluing are considered to be otherwise treated so that they are unsuitable for sale or use otherwise than as samples for soliciting orders for products of foreign countries. These samples are described above as samples B, C and D. Consequently, the samples that are configured as described in samples B, C and D would qualify as samples for soliciting orders from foreign countries whether valued not over $1 or if valued over $1. If the sample is configured as described in A and is valued not over $1, it too would qualify as a sample for soliciting orders for products of a foreign country. However, the configuration of Sample A does not sufficiently treat the item so as to render it unsuitable for sale or use otherwise than as a sample for soliciting orders. Consequently samples configured as described in A and valued at over $1 must be further treated by either cutting or marking with the word “sample” before they would qualify under the provision for samples for soliciting orders for products of a foreign country in subheading 9811.00.60, HTS

The applicable subheading for the sample swatches configured as samples B,C and D will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 United States only for soliciting orders for products of foreign countries. The rate of duty will be free.

The applicable subheading for the sample swatches configured as sample A when valued at not over $1 will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 United States only for soliciting orders for products of foreign countries. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

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