News and Media
12/12/2011
Reminder: Harmonized Tariff Schedule Subheading 9811.00.60 Requirements
U.S. Customs and Border Protection has issued an information notice intended to reiterate the requirements for goods entered under sub-heading 9811.00.60 of the Harmonized Tariff Schedule (HTS) or as commercial sample shipments.
HTS subheading 9811.00.60, provides for duty-free entry of articles used in the United States as
samples to solicit orders for goods from foreign countries provided that they are:
1) Valued at not more than $1 each, or
2) Marked, torn, perforated or otherwise treated in a manner that renders them unsuitable for resale or for use other than as samples. The mere marking or mutilation of a sample does not render the sample valueless or of nominal value for Customs purposes.
Samples imported for such uses as quality control, testing or photography do not meet the order solicitation provision, and are thus not eligible for duty-free treatment under this subheading.
In each instance the mutilation must occur prior importation into the U.S. and the invoice must bear the statement “MUTILATED SAMPLES – 9811.00.60” before importation into the United States. Samples can not be mutilated or the mutilated sample statement can not be added to the invoice after the samples have arrived into the United States.
Further information on these and other recent developments can be obtained from our senior consultants.
