In Detail
A commercial sample is any article imported solely to exhibit to prospective buyers or to use as a reference for ordering similar merchandise. Classification of samples follows GRI 1–6 in the same way as any other goods: a fabric sample is classified as a textile fabric; a hardware sample as the relevant hardware article; an electronic sample as the applicable electronic device. The sample purpose is irrelevant to the classification analysis.
Sample status affects duty treatment through two mechanisms. First, U.S. trade agreement obligations require duty-free or reduced-duty treatment for samples of negligible value — goods so marked or mutilated as to be unsuitable for sale. 'Negligible value' is defined by regulation. Second, Temporary Importation under Bond (TIB) allows samples to enter duty-free on the condition that they are exported or destroyed within a specified period (typically one year, extendable to three). Failure to re-export triggers duty liability plus liquidated damages.
CBP may require documentation demonstrating sample status: commercial invoices marked 'sample — not for resale,' purchaser certifications, or evidence of physical marking. Samples that have been physically marked — cut, perforated, or stamped 'NOT FOR SALE' — are more readily recognized as samples, but classification still proceeds by physical characteristics.
Samples are not excluded from trade remedy applicability. If the goods being sampled are covered by an antidumping or countervailing duty order, samples of those goods are also covered. The AD/CVD deposit applies at entry regardless of the sample purpose.
Classification Significance
The misunderstanding that 'sample' is a classification category — rather than a description of purpose — causes importers to seek non-existent 'sample' headings or to assume that sample status provides automatic duty exemption. Classification must be performed correctly regardless of sample status; duty treatment options are a separate question.
How Kanon Handles This
Kanon classifies samples by their physical characteristics, not their sample purpose. When a product is identified as a commercial sample, the Classification Support Package notes the sample status and identifies applicable duty treatment options — TIB eligibility, negligible-value provisions, and trade agreement coverage — separately from the substantive classification.
Frequently Asked Questions
Does 'sample' status change the HTS code?
No — samples are classified by their physical characteristics under GRI 1–6, the same as any other goods. Sample status affects duty treatment options, not the classification.
What is TIB and how does it apply to samples?
Temporary Importation under Bond allows samples to enter duty-free if exported or destroyed within the bond period (typically one to three years). Failure to re-export triggers the full duty plus liquidated damages.