| Title: | VALUE OF SAMPLES FOR 9811 |
|---|---|
| Date: | 1997-11-17 |
| To: | abi |
| Links: | previous, next |
TO : ALL ABI BROKERS.
FROM : ROBERT ZZ-DORSETT
SUBJECT : TEX-VALUE OF SAMPLES FOR 9811
DATE : 11/17/97
NOVEMBER 12, 1997
SPE-2 FO:TC:I:E JRD
CATEGORY: TEX
TO : ALL PORT DIRECTORS, CUSTOMS MANAGEMENT CENTER (CMC)
DIRECTORS AND STRATEGIC TRADE CENTER (STC) DIRECTORS
FROM : DIRECTOR, TRADE COMPLIANCE
PASS TO: ALL IMPORT SPECIALISTS, NATIONAL IMPORT SPECIALISTS,
ENTRY OFFICERS, INSPECTORS AND INTERNATIONAL TRADE
SPECIALISTS AND OTHER INTERESTED PARTIES
SUBJECT: TBT-97-108 - VALUE OF SAMPLES ENTERED AT HTS 9811.00.60
COUNTRY: ALL
REF: VBT 88-103
CD 3500-07
INFORMATION NOTICE 87-36
BACKGROUND:
HTS 9811.00.60 PROVIDES DUTY FREE TREATMENT FOR IMPORTED
SALESMEN'S SAMPLES THAT ARE VALUED NOT OVER $1 EACH, OR
MARKED, TORN, PERFORATED, OTHERWISE TREATED OR MUTILATED SO
THAT IT IS UNSUITED FOR SALE OR USE OTHERWISE THAN AS A
SAMPLE FOR SOLICITING ORDERS OF FOREIGN MERCHANDISE.
IT HAS COME TO THE ATTENTION OF COMMERCIAL ENFORCEMENT THAT
SOME PORTS ARE PERMITTING SAMPLES (MUTILATED OR NOT) ENTERED
AT HTS 9811.00.60 TO BE ENTERED AT A NOMINAL VALUE OR AT $1
OR LESS TO MEET THE REQUIREMENT AND OTHER PORTS ARE
REQUIRING A REALISTIC VALUE IN ALL INSTANCES. THIS RESULTS
IN NON-UNIFORM TREATMENT OF THE SAME MERCHANDISE BETWEEN
PORTS.
ACTION:
THE VALUE FOR ENTRY PURPOSES OF SAMPLES ENTERED AT HTS
9811.00.60 SHOULD BE THE ACTUAL VALUE OR SELLING PRICE. THE
VALUE SHOULD NOT BE A NOMINAL OR ARTIFICIAL VALUE SUCH AS
ZERO, NO COMMERCIAL VALUE OR NOT MORE THAN $1. THE INVOICE
VALUE SHOULD BE CHECKED TO VERIFY THAT THE SELLING PRICE IS
NOT AN ARTIFICIAL PRICE.
IF A REALISTIC SELLING PRICE IS NOT AVAILABLE FROM THE
INVOICE, THE ENTERED VALUE SHOULD BE THE ACTUAL COST OF
PRODUCTION PLUS THE ACTUAL COST OF MUTILATION (IF MUTILATED).
IF THE SAMPLES ARE NOT SOLD OR ARE TRANSFERRED AT "NO CHARGE",
THE VALUE SHOULD BE THE COST OF PRODUCTION PLUS THE ACTUAL
COST OF MUTILATION (IF MUTILATED).
THE MERE MARKING OR MUTILATION OF A SAMPLE DOES NOT RENDER
THE SAMPLE VALUELESS OR OF NOMINAL VALUE FOR CUSTOMS
PURPOSES.
INFORMATION:
IF YOU HAVE ANY QUESTIONS CONCERNING THIS MATTER, PLEASE DO
NOT HESITATE TO CONTACT JUNE PERGOLA AT TELEPHONE NUMBER
(202) 927-0705, CARLA D'ONOFRIO AT (202) 927-0424, OR BOB
DORSETT AT (202) 927-7002, TRADE COMPLIANCE.
PHILIP METZGER