CLA-2-71:RR:NC:SP:233 D80763
Mr. Victor Sagalchik
Image Designs
4544 Dufferin Street, Units 16-17
Downsview, Ontario, M3H 5X2, Canada
RE: The tariff classification of jewelry samples from Canada.
Dear Mr. Sagalchik:
In your letter dated July 17, 1998, you indicate that Image Designs
manufactures production ready models (prototypes) for the jewelry industry.
Image Designs' designers and modelmakers frequently travel into the United
States with sample merchandise which is carried through Pearson International
Airport and other local border areas between Ontario and the United States. You
also indicate that you carry over 600 samples in your line at any one time.
These samples are made of sterling silver and assembled to show their finished
state. This is done by joining the pieces together and gold and rhodium plating
them to give the appearance of the finished product. These samples are used by
a sales representative to show to manufacturers and obtain orders. You state
that the samples are only used to show your work and are not sold at any time,
and that all samples are brought back to Toronto where the line is then taken by
another salesperson for their trip to the United States. You have enclosed four
sample pieces (rings) from your line which represent the sample merchandise
which you take into the United States.
The applicable subheading for the jewelry samples will be 9813.00.20,
Harmonized Tariff Schedule of the United States (HTS), which provides for
Samples solely for use in taking orders for merchandise. The rate of duty will
be "Free, under bond, as prescribed in U.S. note 1 to this subchapter." U.S.
Note to Subchapter XIII (including 9813, HTS) provides that:
1. (a) The articles described in the provisions of this subchapter, when not
imported for sale or for sale on approval, may be admitted into the United
States without the payment of duty, under bond for their exportation within 1
year from the date of importation. . .
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 Lawrence Mushinske at 212-466-5739.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division