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NY N009544




April 26, 2007

CLA-2-98:RR:E:NC:TA:348

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 leather sample swatch mounted on cardboard headers for soliciting foreign orders from China.

Dear Ms. Nemitz:

In your letter dated April 11, 2007, you requested a tariff classification ruling.

You provided illustrative material of a leather swatch, Sample A, manufactured in China. No sample was provided to U. S. Customs and Border Protection (CBP). Sample A is described as a 12” X 12” leather swatch that contains overcast stitching on all sides. The leather swatch will be affixed permanently to a 3” cardboard header by overcast stitching. The cardboard header will contain a brass grommet inserted along the top edge and a sticker which will display sku information. You also state in your request that the value of Sample A will vary between $1 and $5 per swatch.

Based on the information provided to CBP, Sample A would qualify as samples for soliciting orders for products from foreign countries.

The applicable subheading for the Sample A 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 the 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 Rosemarie Hayward at 646-733-3064.

Sincerely,

Robert B. Swierupski
Director,

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