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NY 872913

April 20, 1992

CLA-2-39:S:N:N3G:221 872913


TARIFF NO.: 3926.90.9090; 9811.00.60

Mr. Joseph L. Giumentaro
Ameri-Can Customhouse Brokers
Peace Bridge Plaza Warehouse
Buffalo, New York 14213

RE: The tariff classification of a case containing vinyl siding samples from Canada.

Dear Mr. Giumentaro:

In your letter dated March 27, 1992, on behalf of Concept St-Louis, Canada, you requested a tariff classification ruling.

The case is composed of vinyl covered paperboard. The case contains a dozen samples of vinyl siding cut to sizes of 4.8 mm by 14.5 mm and one larger sample 11.5" by 16". The samples themselves have no commercial value and cannot be used as siding. The case and samples will be shipped to the United States free of charge to prospective buyers on behalf of the Canadian manufacturer.

The applicable subheading for the case and samples will be 3926.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.1 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

In the alternative, the case and its samples may be eligible for duty free treatment under subheading 9811.00.60, HTS. This subheading provides for the free entry of any sample valued not over $1.00 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 U.S. only for soliciting orders for products of foreign countries. The controlling factor under this statute is whether the importer uses the samples for soliciting orders of the foreign merchandise. The purpose behind the importation and distribution of the samples must be the creation of demand for future orders and the stimulation of sales through exposure for public consumption.

As long as the case with siding samples is used to solicit orders of foreign-made siding, and as long as the samples in the case represent the siding to be ordered and the siding is produced in a foreign country, then the case and samples are eligible for duty free treatment in subheading 9811.00.60, HTS.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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