Marked samples HTS 9811.00.60: why CBP allowed duty-free sample entry
GRI 1CBP classified five marked kitchen items (air fryer, grill pan, glass, tongs, corkscrew) from China under HTS 9811.00.60 at a free rate because each is permanently marked 'SAMPLE' and used only to solicit orders, not because of what the product itself is.
This ruling turns on how the goods are used and marked, not on what they are. Ordinarily an air fryer would fall in heading 8516, a grill pan in 7615 or 7323, a drinking glass in 7013, tongs in 8215 and a corkscrew in 8205 or 8214, each carrying its own duty rate plus Section 301 exposure on China origin. Chapter 98 is a set of special provisions that override the normal chapter for qualifying entries. Subheading 9811.00.60 covers any sample valued under $1 each, or marked/torn/perforated/otherwise treated so it is unsuitable for sale, imported to solicit orders for foreign products. Here the items were over $1 each, so value alone did not qualify them; what carried them into 9811.00.60 was the permanent indelible 'SAMPLE' marking that renders them unsuitable for commercial sale, combined with the stated soliciting-orders use. That is why the ordinary product headings were set aside: the sample provision applies by GRI 1 once the marking and use conditions are met. Final classification depends on the importer's actual product and should be confirmed by a licensed customs broker.
- Confirm the manufacturer permanently marks each sample 'SAMPLE' in indelible ink at origin — not a removable sticker or hangtag — before shipping.
- Keep documentation showing the samples are used only to solicit orders for foreign merchandise, and do not resell them.
- Budget for the ordinary product duty plus Section 301 if any of these items are entered as regular saleable stock rather than as marked samples.
| Path | Code | Base duty |
|---|---|---|
| Path CBP used (marked samples for soliciting orders) | 9811.00.60 | Free |
| Alternative: air fryer entered as regular merchandise illustrative | 8516.60 (electric ovens/cookers) | typically around 2.7% base (verify exact statistical suffix) |
| On a $5,000 shipment of air fryers, 9811.00.60 yields $0 base duty. Entered as ordinary 8516 goods at roughly 2.7%, base duty would be about $135. Section 301 on China origin would add substantially more on top of that ordinary rate — this assumes the goods remain subject to that measure at entry, so verify current Chapter 99 status and any exclusions with your broker. Sample-qualifying goods under 9811.00.60 avoid both the base rate and the 301 add-on. | ||
Illustrative comparison only. The alternative heading is one contrast possibility — the exact subheading for a different product configuration would need separate analysis (other Chapter 84/85 or specific provisions may apply). Any Section 301 / Chapter 99 figure assumes the goods remain subject to that measure at the time of entry; always verify the current Chapter 99 status and any applicable exclusions.
- If the 'SAMPLE' marking is removable or the items are later sold, the entry no longer qualifies and the ordinary heading plus Section 301 could apply retroactively.
- CBP can periodically verify the material facts; using the samples for anything other than soliciting foreign orders undercuts the 9811.00.60 basis.
- Value over $1 each means marking is doing all the work — a lapse in indelible marking at origin defeats the duty-free claim.
- The 'SAMPLE' marking is only a peel-off sticker or hangtag rather than indelible ink → The items may not be 'unsuitable for sale,' so 9811.00.60 could be denied and each product would fall to its ordinary heading with duty and Section 301.
- The same air fryer is imported as saleable retail stock → It moves out of Chapter 98 into heading 8516 with the base rate plus any applicable China Section 301.
- Samples are valued under $1 each → They can qualify under 9811.00.60 on the value test alone, without the marking requirement.
The lesson here isn't about air fryers — it's that Chapter 98 is a use-and-condition provision that overrides the product chapter. The duty-free result hangs entirely on permanent marking and honest soliciting-order use, so treat the marking spec and end-use records as the real compliance work, not the HTS lookup on the appliance itself.
- Invoice should describe the goods as marked samples for soliciting orders, with per-unit values shown.
- Confirm manufacturer applies permanent 'SAMPLE' marking in indelible ink at origin, and photograph it.
- Keep a written statement of intended use (soliciting orders for foreign merchandise, not for resale).
- Attach a copy of the ruling or control number to the entry documents at import.
- Retain BOM/spec sheets for each item in case CBP verifies the sample basis.
- Have your broker review current Section 301 / Chapter 99 status in case any item is entered as regular stock instead.
Why did the air fryer sample enter duty-free under HTS 9811.00.60 instead of the normal appliance rate?
Because it was permanently marked 'SAMPLE' in indelible ink and imported only to solicit orders for foreign merchandise. That combination puts it in the Chapter 98 sample provision, which overrides the ordinary Chapter 85 appliance heading. The duty-free result depends on the marking and use, not on it being an air fryer. Confirm your specifics with a licensed broker.
Do samples under HTS 9811.00.60 still pay Section 301 duties on China origin?
Goods that genuinely qualify under 9811.00.60 enter free, which generally avoids both the base rate and Section 301 add-ons that would apply to the ordinary product heading. But this depends on the items truly meeting the marking and soliciting-order conditions. Verify current Chapter 99 / 9903 treatment with your broker before relying on it.
Does the $1 value limit apply to these kitchen samples?
9811.00.60 has two ways to qualify: value under $1 each, or marking/treating the item so it's unsuitable for sale. In this ruling the items were over $1 each, so they qualified through the permanent 'SAMPLE' marking rather than the value test.
Can I sell an air fryer that was entered under 9811.00.60?
No. The provision requires the item be used only to solicit orders for foreign products and be unsuitable for sale. Selling it, or removing the marking, undercuts the basis for duty-free entry, and CBP can verify facts after entry. Treat these strictly as sales samples.
What HTS would the grill pan or tongs use if they weren't marked samples?
As ordinary merchandise, a grill pan typically falls under aluminum or iron/steel kitchenware headings (7615 or 7323) and tongs under 8215, each with its own base rate plus possible China Section 301. This ruling only addressed them as marked samples under 9811.00.60. Confirm the correct heading for saleable goods with a broker.
Do I need to attach the ruling to my entry to claim HTS 9811.00.60?
The ruling advises providing a copy of the ruling or its control number with the entry documents at import. Keeping the ruling reference, marking photos, and a use statement together helps support the duty-free sample claim if CBP reviews the entry.