[Code of Federal Regulations]

[Title 19, Volume 2]

[Revised as of April 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 19CFR181.62]



[Page 375]

 

                        TITLE 19--CUSTOMS DUTIES

 

   CHAPTER I--BUREAU OF CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF 

        HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED)

 

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.