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NY A85933

July 29, 1996

CLA-2-98:RR:NC:TP:352 A85933


TARIFF NO.: 9811.00.60; 6307.90.9989

Ms. Pam Brown
Cargo U.K.,Inc.
4790 Aviation Parkway
Atlanta, Georgia 30349

RE: The tariff classification of an upholstery fabric sample book from Great Britain.

Dear Ms. Brown:

In your letter dated July 15,1996, you requested a tariff classification ruling on behalf of your client, Whittaker & Woods.

You have submitted a sample book of fabrics identified as Warner Fabrics "Ditto". The book contains various bound rectangular shaped swatches of woven upholstery fabric designs mounted on paper backings. The fabrics are composed of 50% cotton and 50% viscose rayon. Each swatch measures approximately 8 1/2" by 9 1/2". In a phone conversation with this office, a representative of Whittaker & Woods indicated that the sample book was produced in Great Britain, and that the sample book will be used for soliciting orders for fabrics produced in a foreign country.

The applicable subheading for the sample book will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTS), which provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 dollar each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than 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.

It should be noted that if the fabric sample book is used for soliciting orders for domestic products the applicable subheading will be 6307.90.9989, HTS, which provides for other made up articles, of textiles, including dress patterns, other, other, other, other, other. The general rate of duty applicable to merchandise classified under this provision is 7 percent ad valorem.

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 Alan Tytleman at 212-466-5896.


Roger J. Silvestri

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