If you are importing commercial samples to solicit orders, the goods are not automatically exempt from duty as the goods still have commercial value for Customs purposes. However, you have three options that may enable you to import the goods without having to pay duty.

1. There are special duty free provisions in the Harmonized Tariff Schedule, which stipulates the criteria for samples eligible for duty free treatment. For example, in order for samples of textiles garment to be entered duty-free, they cannot be valued over $1.00 each, or must be marked SAMPLE NOT FOR RESALE,” cut or torn, and perforated so they are unsuitable for sale or use. If it’s a textile fabric, the length and width cannot exceed 2 yds x 2 yds.
2. Samples can also be brought in on a TIB entry if they are solely for taking orders and not for consumption. The samples cannot be sold and are allowed into the U.S. for a time period of 1 year from the date of importation, with 2 extensions, which cannot exceed 3 years. A bond must cover the amount equal to 110% of the estimated duties and fees. If the goods are not exported or destroyed within the allotted time period, there is a breach of the Customs bond. Customs will demand the payment of liquidated damages equal to 110% of the estimated duties.
3. If you are a traveler with commercial samples, a carnet may be best option for you.