CLA-2-98:OT:RR:NC:N3:351
Mr. Jake Najarian
Vitra, Incoroprated
7528 Walker Way
Allentown, PA 18106
RE: The tariff classification of swatch samples from Germany
Dear Mr. Najarian:
In your letter dated October 10, 2018, you requested a tariff classification ruling. You submitted four swatches. All samples will be retained.
The first sample is a leather swatch of cowhide, referred to as item “USLEDS06, Memo Sample, Leather Std nero”. The leather swatch measures 5 ½ inches by 8 ½ inches and is affixed permanently to a cardstock sample card. Two holes are punched in the top of the leather swatch for attachment in a sample book. The borders of the leather are not sewn in any way. The leather swatch has an adhesive label affixed to the top and is printed with the company name, Vitra, Inc., and detailed material information. You state this item is used solely for soliciting orders of Vitra, Inc. furniture. The value of the leather swatch is valued not over $1.
The second sample is a leather swatch of cowhide, referred to as item “66735066, Memo Sample Leather Premium nero”. The leather swatch measures 6 inches square and is affixed permanently to a cardstock sample card. The leather swatch has neither punched holes nor sewn borders. The leather swatch has an adhesive label affixed to the top and is printed with the company name, Vitra, Inc., and detailed material information. You state this item is used solely for soliciting orders of Vitra, Inc. furniture. The value of the leather swatch is valued not over $4.
The two leather swatches listed above have been permanently affixed to the cardstock sample cards by gluing, or whole punched at the top, and
are considered to be otherwise treated so that they are unsuitable for sale or use otherwise than as samples for soliciting orders for products of foreign countries. These samples described above as “USLEDS06, Memo Sample, Leather Std nero” and “66735066, Memo Sample Leather Premium nero” would qualify as samples for soliciting orders from foreign countries whether valued not over $1 or if valued over $1.
You propose classification under 4205.00.8000 which provides for Harmonized Tariff Schedule of the United States (HTSUS), which provides for "[O]ther articles of leather or of composition leather: other: other...,". The Explanatory Notes to heading 4205 state that the heading covers those articles of leather or composition leather which do not fall in the preceding headings of this Chapter or in other Chapters of the Nomenclature. From information provided, the sample swatches are full grains, tanned, and dyed leather swatches, which is provided for under subheading 4107.91 HTSUS.
Based on the information provided, items “USLEDS06, Memo Sample, Leather Std nero” and “66735066, Memo Sample Leather Premium nero” would qualify as samples for soliciting orders for products from foreign countries. The applicable subheading for “USLEDS06, Memo Sample, Leather Std nero” and “66735066, Memo Sample Leather Premium nero” will be 9811.00.60, 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.
The third sample is a textile swatch, referred to as item “66733917, Memo Sample, Credo black/aubergine”. The textile swatch is made up from 95 percent wool and 5 percent polyamide and measures 5 ½ inches by 8 inches and is affixed permanently to a cardstock sample card. Two holes are punched in the top of the textile swatch for attachment in a sample book. The borders are sewn with overlock stiches. The textile swatch has an adhesive label affixed to the top and is printed with the company name, Vitra, Inc., and detailed material information. You state this item is used solely for soliciting orders of Vitra, Inc. furniture. The value of the textile swatch is valued not over $4.
The fouth sample is a textile swatch, referred to as item “66733704, Memo Sample Corsaro dark blue mélange”. The fabric swatch is made up from 46 percent polyacrylics, 20 percent wool, 14 percent polyester, 10 percent cotton, 5 percent linen and 5 percent nylon, measures 6 inches square and is affixed permanently to a cardstock sample card. The textile swatch has no punched holes but the borders are sewn with overlock stiches. The textile swatch has an adhesive label affixed to the top and is printed with the company name, Vitra, Inc., and detailed material information. You state this item is used solely for soliciting orders of Vitra, Inc. furniture. The value of the textile swatch is valued over $4.
The fabric swatch meets the definition of a “made up” article according to the terms of Note 7 to Section XI, HTSUS by virtue of the overlocked stiches, punched holes and being glued to the header card, which is provided for under subheading 6307.90.9889 HTSUS. The fabric swatches you have submitted are valued over $1.00, however, they are sewn with an overlock stich and affixed to the header card and are thus considered to be otherwise treated so as to be unsuitable for sale or use otherwise than as a sample, and they will be displayed for the purpose of soliciting orders of Vitra, Inc. furniture. The applicable subheading for “66733917, Memo Sample, Credo black/aubergine” and “66733704, Memo Sample Corsaro dark blue mélange” will be 9811.00.60 HTSUS, which states: 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 https://hts.usitc.gov/current.
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 Adleasia Lonesome via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division