CLA-2 CO:R:C:S 556138 LS
Sandra Liss Friedman, Esq.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, New York 10016
RE: Applicability of subheading 9811.00.60, HTSUS, to a garment
to be used as a sample; textile sample guidelines
Dear Ms. Friedman:
This is in response to your letter of April 24, 1991,
requesting a ruling, on behalf of Junior Gallery Ltd., regarding
the applicability of subheading 9811.00.60, Harmonized Tariff
Schedule of the United States (HTSUS), to a coat imported for use
as a sample. Your letter, which was directed to the District
Director in Detroit, Michigan, was forwarded to this office for a
reply. A sample of the "mutilated" garment was submitted for
our examination.
FACTS:
In your letter of April 24, 1991, you request our
confirmation of your position that the sample garment meets the
requirements of subheading 9811.00.60, HTSUS, and the guidelines
issued by Customs regarding the manner in which textile samples
should be marked or mutilated in accordance with this tariff
provision. See Interim Update to Customs Directive 3500-07,
dated January 4, 1989.
In the rear, middle portion of the outside of the garment is
a slit or tear of approximately 2 inches in length.
ISSUE:
Whether the sample garment meets the requirements of
subheading 9811.00.60, HTSUS, so as to be entitled to duty-free
treatment under that provision.
LAW AND ANALYSIS:
Subheading 9811.00.60, HTSUS, 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.
Guidelines regarding the manner in which textile samples
should be marked or otherwise treated to render them eligible for
duty-free treatment under this tariff provision are set forth in
the Interim Update to Customs Directive 3500-07, dated January 4,
1989. The guidelines provide that wearing apparel samples must
either be (1) mutilated by cutting or tearing a section from, or
punching a hole into the garment, or (2) indelibly marked with
the word "SAMPLE" in a prominent and visible area. If the
garment is mutilated by means of cutting, the cut must be: (1)
visible; (2) appear on the outside of the main body of the
garment, but not on a seam or border; and (3) of a size which is
a minimum of 2 inches in length. The Customs Directive also
provides that the invoice must contain the statement "Mutilated
Samples - 9811.00.60" prior to importation of the article into
the U.S.
The sample coat you have submitted for our examination
meets the criteria set forth in the guidelines with respect to
the manner of mutilation. The coat also appears to be unsuitable
for sale or for use otherwise than as a sample, in accordance
with subheading 9811.00.60, HTSUS.
HOLDING:
The sample coat has been mutilated in conformance with the
textile sample guidelines set forth in the Interim Update to
Customs Directive 3500-07, dated January 4, 1989. Provided the
garment is used in the U.S. only for soliciting orders for
products of foreign countries, it is entitled to duty-free
treatment under subheading 9811.00.60, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division