CLA-2-98:OT:RR:E:NC:2:230
Mr. John B. Troendle
Crescent Hardwood Supply
1101 Sams Avenue
Harahan, LA 70123
RE: The tariff classification of flooring samples from Taiwan
Dear Mr. Troendle:
In your letter dated April 9, 2009 you requested a tariff classification ruling.
The classification was requested for display boards of flooring samples. Photographs of the front and back of a display board were submitted. Several strips of engineered wood flooring are glued and stapled to a PVC foam board. The boards measure approximately 45 cm x 60 cm or 18 cm x 24 cm. A vinyl label with extensive printed product information covers the back of the board. A small label with the product SKU # and a brief description is glued to one corner of the front of the board. The board is attached to a printed header with a cutout for hand carrying the board. The boards are used to showcase and sell the foreign manufactured engineered wood flooring.
The applicable subheading for the display boards of flooring samples, described above, 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 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 Paul Garretto at (646) 733-3035.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division