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NY I89780

January 16, 2003

CLA-2-63:RR:NC:N3:351 I89780


TARIFF NO.: 6307.90.9889; 9811.00.60

Ms. Sharon Roberson
Logistics Analyst
Case Logic, Inc.
6303 Dry Creek Parkway
Longmont, CO 80503

RE: The tariff classification of a nylon photo album binder with no insets, from China or Vietnam.

Dear Ms. Roberson:

In your letter dated January 6, 2002, you requested a ruling on tariff classification.

You submitted a sample of a photo album, approximately 8½” x 6½” when closed. It is composed essentially of a woven nylon fabric over cardboard. It contains a two-hole metal binder but no page inserts. It closes with a zipper. Your sample, although damaged during examination, will be returned as you requested.

The applicable subheading for this product will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The general rate of duty will be seven percent ad valorem.

The sample is marked with a printed label inserted in an inside seam. The label reads, on one side, “Sample by Case Logic®/Made in China” and on the reverse, “SAMPLE/NOT FOR SALE.” In your letter you ask if this label meets the criteria for importing the item duty-free under subheading 9811.00.60, HTS, which provides for the free entry of samples which are either valued at less than $1.00 each or are treated to make them unsuitable for any use other than as samples for taking orders for foreign merchandise.

The controlling factor under this statute is whether the importer uses the samples for the purpose of soliciting purchase orders for foreign merchandise and the creation of demand for future orders. The purpose behind the importation and distribution of the samples must be the stimulation of sales through exposure for public consumption.

You have not stated the value of each photo album. When the items are valued at more than $1.00 each, they may not be entered free of duty under subheading 9811.00.60, HTS, unless they are marked as samples or treated in some way to render them unsuitable for commercial sale or any use other than as samples for obtaining orders for similar articles. We do not doubt your claim that your intent to import this item is for the purpose of promoting future sales. Nevertheless, the fact remains that the sample, which is complete in every way and includes the country of origin marking “Made in China,” has not been in any way perforated, torn or otherwise treated or marked so as to render it unsuitable for sale.

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 Mitchel Bayer at 646-733-3102.


Robert B. Swierupski

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