CLA-2 CO:R:C:G 086354 SLR
Gerald B. Horn, Esq.
Soller, Singer & Horn
No. 10 The Mews
421 Hudson Street
New York, New York 10014
RE: Modification of Headquarters Ruling Letter 085564
Fabric Sample Display Books from Canada
Dear Mr. Horn:
This ruling is in response to your letter of January 17,
1990, on behalf of your client, National Sample Card Co. of
Montreal, Canada, requesting the reconsideration of Headquarters
Ruling Letter (HRL) 085564 issued December 14, 1989. In that
ruling, this office classified two sample books as "other made-up
articles of textile" in subheading 6307.90.9050, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). You
maintain that the sample books are classifiable as "samples
solely for the use in taking orders for merchandise" and entitled
to temporary importation under bond pursuant to the provisions of
subheading 9813.00.20, HTSUSA.
After due consideration, it is our opinion that the sample
books in question do qualify as "samples" within the context of
subheading 9813.00.20. Accordingly, the sample books may enter
the United States as "samples solely for the use in taking orders
for merchandise" in subheading 9813.00.20, HTSUSA. Applicable
entry requirements set forth in section 10.31 et seq, Customs
Regulations must be met. The Customs Entry Rulings Branch will
advise you by separate letter of the TIB re-exportation
requirement as it applies to Canadian goods. Further inquiries
on this matter should be directed to Gina Grier of the Entry
Rulings Branch at (202) 566-5856.
Ordinarily, goods admitted temporarily free of duty under
bond (TIB) require a formal HTSUSA classification. This is so,
since the bond amount is generally determined by the duty rate
which applies to a particular HTSUSA subheading and the value of
the merchandise. Presidential Proclamation 5923 of December 14,
1988, however, removed the bond requirement as it applies to
-2-
Canadian goods. Customs, nonetheless, still requires a formal
classification for statistical purposes. To this extent, HRL
085564 remains in effect.
In accordance with the above determination, HRL 085564 is
hereby modified pursuant to 19 CFR 177.9(d).
Sincerely,
John Durant, Director
Commercial Rulings Division