[Code of Federal Regulations]
[Title 19, Volume 2]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 19CFR181.62]

[Page 370]
 
                        TITLE 19--CUSTOMS DUTIES
 
  CHAPTER I--UNITED STATES CUSTOMS SERVICE, DEPARTMENT OF THE TREASURY
 
PART 181--NORTH AMERICAN FREE TRADE AGREEMENT--Table of Contents
 
    Subpart F--Commercial Samples and Goods Returned After Repair or 
                               Alteration
 
Sec. 181.62  Commercial samples of negligible value.

    (a) General. Commercial samples of negligible value imported from 
Canada or Mexico may qualify for duty-free entry under subheading 
9811.00.60, HTSUS. For purposes of this section, ``commercial samples of 
negligible value'' means commercial samples which have a value, 
individually or in the aggregate as shipped, of not more than US$1, or 
the equivalent amount in the currency of Canada or Mexico, or which are 
so marked, torn, perforated, or otherwise treated that they are 
unsuitable for sale or for use except as commercial samples.
    (b) Qualification for duty-free entry. Commercial samples of 
negligible value imported from Canada or Mexico will qualify for duty-
free entry under subheading 9811.00.60, HTSUS, only if:
    (1) The samples are imported solely for the purpose of soliciting 
orders for foreign goods; and
    (2) If valued over US$1, the samples are properly marked, torn, 
perforated or otherwise treated prior to arrival in the United States so 
that they are unsuitable for sale or for use except as commercial 
samples.