CLA-2 CO:R:C:S 558973 WAS
Mr. Frank Peck
nulook fashions, inc.
5080 Sinclair Rd.
Columbus, Ohio 43229
RE: Applicability of subheading 9811.00.60, HTSUS, to sample fabric pieces
Dear Mr. Peck:
This is in reference to your letter dated December 19, 1994, concerning the applicability of
subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS) to fabric
which you propose to import for cutting into samples representing men's garments. You have
submitted an illustration of the proposed marking of the mutilated fabric samples for our review.
FACTS:
You state that you presently import fabric swatches measuring 1 1/2 inches by 1 1/2
inches which show the various fabrics which are used in the manufacture of men's clothing.
Instead of importing the small swatches of fabric, however, you propose to import larger pieces of
fabric from China, Taiwan or Korea measuring 18 inches by 60 inches, which in turn will be cut
into smaller size swatches in the U.S. You submit that the imported fabric will be stamped every
18 inches with the word "Sample" in letters measuring 1 inch by 5 inches, diagonally across the
face of the fabric, in contrasting color, using indelible ink.
ISSUE:
Whether the imported fabric pieces are eligible for duty-free treatment under subheading
9811.00.60, HTSUS.
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
or sale or for use otherwise than as samples.
With regard to those samples which are valued over $1.00, the issue is the nature of the
mark, tear, perforation, or other treatment which will comply with the statute. To meet the
requirements of the statute, the mark, tear, perforation, or other treatment must alter items and
make them unsuitable for commercial sale, while at the same time, preserve their usefulness 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 subheading 9811.00.60, HTSUS, are
set forth in the telex (Interim Update to Customs Directive 3500-07), dated February 11, 1987.
The guidelines provide that for fabrics (continuous lengths or rolls not exceeding two yards {72
inches} in length):
the fabric or piece goods may be marked or perforated with the word "Sample" at
intervals of one-half yard for the entire length (total length not to exceed two yards). The
size of the word "Sample" should be at least one inch in height and not less than five
inches in length and be placed at a perpendicular angle across the fabric. The word
"Sample" must be on the face or the front of the fabric and in a contrasting color to the
fabric.
The sample fabric pieces which you describe appear to satisfy the guidelines for the proper
marking of sample fabrics which is set forth in the telex of February 11, 1987. The sample fabric
pieces which you intend to import do not exceed two yards in length; the sample is stamped at
intervals of 18 inches which represents one-half yard; and the word "Sample" is stamped in
indelible ink at an angle across the face of the fabric; the size of the word "Sample" measures one
inch in height and five inches in length and will appear in contrasting color to the fabric. In the
U.S., you state that the fabric samples will be cut into one inch square fabric swatches.
HOLDING:
Based on the information submitted, the imported sample fabric pieces are properly
marked in accordance with the guidelines set forth in the telex of February 11, 1987. Therefore, the fabric sample pieces are eligible for duty-free treatment under subheading
9811.00.60, HTSUS, when imported into the U.S.
Sincerely,
John Durant, Director
Commercial Rulings Division