CLA-2-CO:R:C 554868 RA
TARIFF NO: 9811.00.60, HTSUS (860.30, TSUS)
District Director of Customs
U.S. Customs Service
111 West Huron Street
Buffalo, New York 14202
RE: Classification of carpet samples used to solicit foreign
orders
Dear Sir:
This ruling is in response to your memorandum of September
21, 1987, requesting internal advice for a Customs broker on
behalf of a Canadian carpet manufacturer as to whether certain
pieces of floor covering may be accorded free entry as samples
for taking orders of foreign merchandise (IA No. 67/87).
FACTS:
There was submitted for consideration two rectangular
pieces of carpeting material measuring 13 by 18 inches and 26 by
18 inches which it is claimed should be admitted free of duty as
samples to be used for soliciting orders of foreign products.
The edges of the material have been hemmed by machine and the
cloth is composed of olefin pile inserted into a base of woven
strips, with a jute mesh backing. A 1/4-inch in diameter hole
has been made in the smaller piece so a chain can be inserted and
a number of pieces can be fastened together. A textile label has
been affixed to the back of each piece which specifies its
characteristics and the maker's name.
ISSUE:
Do the pieces of carpet meet the requirements of subheading
9811.00.60, Harmonized Tariff Schedule of the United States
(HTSUS), which has replaced item 860.30, Tariff Schedules of the
United States, and which provides for the free entry of articles
which have been treated to render them unsuitable for use other
than as samples for soliciting orders for foreign merchandise?
Does the treatment applied also comply with the guidelines
prescribed in our telex 001706 of February 11, 1987?
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LAW AND ANALYSIS:
The smaller piece of carpeting which measures only 18 by 13
inches in size is probably too small to be suitable for use as
floorcovering. The larger piece, measuring 26 by 18 inches, is
suitable for use as floorcovering such as a runner or door mat.
In order for the pieces of carpet to be eligible for free entry
under subheading 9811.00.60, HTSUS, they must be treated to
render them commercially unsuitable for any use other than as
samples for taking orders for foreign-made carpeting and the
treatment should conform to the guidelines set forth in the telex
dated February 11, 1987, copy enclosed. These guidelines require
that either a hole or section must be cut from the main body of
the article or an indelible ink stamping shall be made on the
outer surface of the article in a location which is visible when
it is in use and the stamping should be in a contrasting color.
The cutting or stamping prescribed should be near the center of
the sample so it cannot be removed by cutting along an edge. The
samples submitted do not conform to the guidelines with respect
to either cutting or stamping.
HOLDING:
Pieces of carpet do not qualify for free entry under the
provision in subheading 9811.00.60, HTSUS, for samples to be used
for soliciting orders for foreign products unless imported for
such use and treated to make them unsuitable for other use in
conformity with the guidelines set forth in the telex of
February 11, 1987.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure