QUICK ANSWER Importing samples into the US now takes a customs entry for every sample shipment: since two CBP rules of June 24, 2026, the de minimis exemption is suspended indefinitely for every mode, international mail included. A sample pays the duty for its product code, plus any Section 301 duty: the older lists on Chinese goods and, since July 24, 2026, an extra duty of up to 12.5% on goods from China, Vietnam, India and about 60 other economies. The exception is a sample that qualifies for one of four duty-free routes. HTS 9811.00.60 covers samples worth $1 or less each or marked unfit for sale, and HTS 9817.85.01 covers prototypes, meaning preproduction models or articles tied to a design change, used only for testing and evaluation. Order-taking samples that are exported, or destroyed under CBP supervision, within the bond period can use temporary importation under bond (9813.00.20), and samples a nonresident brings in and takes out again can travel on an ATA carnet. A proper Chapter 98 entry also skips Section 301 and the merchandise processing fee.
If you are importing samples into the US to test a supplier or a product before a first order, the entry route decides what each sample costs at the border.
What CBP counts as a commercial sample
To CBP, a sample is imported merchandise, declared like any other shipment, and the importer of record must use reasonable care to get its entry, HTS classification and value right. Writing "sample" or "not for resale" on the invoice changes nothing about the duty owed. What decides the duty is whether the goods meet one of the narrow tariff provisions written for samples.
For temporary importation under bond and ATA carnets, CBP defines a sample as an article imported for the bona fide purpose of taking orders for similar merchandise. Miniature models, cutaway samples, cloth swatches and color cards qualify. Photographs do not, and neither do goods shown to buyers and then used to fill the order.
Duty, Section 301 and CBP fees once de minimis is gone
Until August 29, 2025, or May 2, 2025 for goods from China and Hong Kong, a sample worth $800 or less could enter duty-free under the de minimis exemption. Two CBP rules effective June 24, 2026 made its suspension indefinite: one for every mode except the international postal network (91 FR 37789) and one for international mail (91 FR 37801). A sample arriving by courier, air freight or ocean now needs a formal or informal entry at any value.
The line between formal and informal entry sits at $2,500 (19 CFR 143.21), with one exception that catches many samples from China. An article valued over $250 that falls under a Chapter 99 duty in Subchapter III or IV must be entered formally. Those subchapters hold the older Section 301 duties on Chinese goods and the 2026 Section 301 duties, in force since July 24, 2026 under headings 9903.05.20 to 9903.05.84. These add 12.5% on top of the normal duty for China (heading 9903.05.31) and Vietnam, and 10% for India.
The CBP fees in the table are the fiscal year 2027 rates in force since October 1, 2026, including the merchandise processing fee (MPF) on formal entries.
Chapter 98 is where samples save money. Section 301, the 2026 additional duties and the MPF do not apply to samples properly entered under its sample provisions.
What a sample owes, October 2026
| Sample situation | Entry | Duty and additional duties | CBP fee |
|---|---|---|---|
| Regular product code, $2,500 or less, no additional Chapter 99 duty | Informal (Entry Type 11) | Normal duty for the product code | $2.77 informal fee (electronic) |
| Regular product code, from China or another country with a 2026 Section 301 duty, $250 or less | Informal (Entry Type 11) | Normal duty, plus Section 301 and the 12.5% 2026 duty where they apply | $2.77 informal fee (electronic) |
| Regular product code, from China or another country with a 2026 Section 301 duty, over $250 | Formal where a Chapter 99 duty applies | Normal duty, plus Section 301 and the 12.5% 2026 duty where they apply | MPF 0.3464%, $34.58 to $670.86 |
| Any sample over $2,500 under its product code | Formal | Normal duty plus any additional duty | MPF 0.3464%, $34.58 to $670.86 |
| Marked or $1 sample under 9811.00.60 | Informal or formal, by value | Free; no Section 301 or 2026 duty | No MPF or informal fee |
| Order-taking sample under TIB, 9813.00.20 | TIB entry under bond | Free, against a bond of 110% of estimated duties and fees; no Section 301 or 2026 duty | No MPF or informal fee |
| Prototype under 9817.85.01 | Separate entry each time on CBP Form 7501 | Free; no Section 301 or 2026 duty | No MPF or informal fee |
TAKEAWAY Every sample is now declared at the border, and the entry route matters more than what the sample cost.
Four duty-free entry routes for samples
Which route fits depends on what happens to the sample after it lands: sold, sent back, tested or used up. The table compares the four routes, with a regular entry as the baseline.
Duty-free routes for samples, compared
| Route | Fits when | Duty, Section 301, MPF | Can you sell it? | Time limit | Paperwork and security |
|---|---|---|---|---|---|
| HTS 9811.00.60 | Worth $1 or less each, or marked or treated so it cannot be sold; used only to solicit orders | None | No | No export deadline | Marking done before shipping; a value on the invoice |
| HTS 9817.85.01 (prototype) | A preproduction model, or a production article tied to a design change, used only for development, testing, product evaluation or quality control, in limited noncommercial quantities | None | No, and it cannot be built into products that are sold (scrap or recycling excepted) | CBP can ask for proof of use within three years | A separate entry on CBP Form 7501 each time |
| TIB, HTS 9813.00.20 | Used solely to take orders, then exported, or destroyed under CBP supervision | None while the bond is open | No | 1 year, extendable to 3 years in total | Bond of 110% of estimated duties and fees; CBP Form 3461 or 7533 plus 7501 |
| ATA carnet | Commercial samples brought in by a nonresident and taken out again | No duty while the carnet is valid | No; a sale triggers 110% of duties and taxes | 1 year from issue, no extension in the US | Carnet from the holder's national association; it is both the entry and the bond |
| Regular entry (baseline) | Any sample | Normal duty, Section 301 and 2026 duties where they apply, MPF or informal fee | Yes | None | Every agency permit or approval the product needs |
HTS 9811.00.60: worth $1 or marked unfit for sale
Besides the $1 or marking test, HTS 9811.00.60 requires the sample to be "used in the United States only for soliciting orders for products of foreign countries" (HTS 9811.00.60).
The marking CBP expects (CBP, Importation of Commercial Samples) is the word "SAMPLE" in indelible ink or paint, or cuts and tears made the way its textile sample guidelines prescribe. Ask the supplier to mark the sample before packing it, because an intact sample cannot use this route unless it is worth $1 or less.
HTS 9817.85.01: prototypes for testing and development
A prototype enters free under 9817.85.01 when it is used only for development, testing, product evaluation or quality control, in limited noncommercial quantities that match industry practice (19 CFR 10.91). CBP reads "prototype" narrowly: an original or model in the preproduction stage qualifies, while a production or postproduction article qualifies only when it is associated with a design change from current production. A sample from the supplier's current production that you only evaluate, with no design change behind it, does not meet that definition. Goods under antidumping or countervailing duty orders, or under quantitative restrictions, cannot enter as prototypes.
Temporary importation under bond for order-taking samples
Samples used solely for taking orders can enter free under 9813.00.20 through temporary importation under bond (TIB), as long as they are exported, or destroyed under CBP supervision, within one year and are not imported for sale or sale on approval. For samples, the bond is 110% of the estimated duties and fees (19 CFR 10.31). The guide to customs bond types explains how bonds are written. Extensions are requested in writing on CBP Form 3173 (19 CFR 10.37) before the current period runs out, while the samples are still in the US.
ATA carnet for trade shows and sales trips
An ATA carnet is a single document that is both the customs entry and the bond (CBP ATA Carnet FAQs). The US accepts carnets for commercial samples brought in by a nonresident. Each carnet is issued by the approved association in the holder's own country, so a supplier's sales team coming to a US trade show gets its carnet at home.
The US accepts a carnet for no more than one year from the date of issue, with no extension (19 CFR 114.23), and goods not exported or destroyed in time cost liquidated damages of 110% of the estimated duties. Consumables such as giveaways, agricultural products and disposables cannot travel on a carnet, and neither can goods intended for sale or goods that do not qualify for TIB.
TAKEAWAY A sample you plan to sell, or a food sample people will eat, needs a regular entry with duty paid. An order-taking sample that is exported, or destroyed under CBP supervision, in time fits TIB, and samples a nonresident brings to a US show and takes home again fit a carnet.
Shipping samples: courier, air freight and who pays
Small samples usually travel by express courier, so the first decision is whose courier account pays, the supplier's or yours. Before you pay a sample fee, ask the supplier in writing whether it will be credited against your first bulk order.
Once a sample lot grows into pre-production runs or trade show stock, compare express courier vs air freight before you book. Air freight usually wins as the weight climbs, and courier networks bill bulky cartons with a harsher chargeable weight divisor. A sample with a lithium battery inside, or packed alongside it, ships under dangerous goods rules at any size; check the guide to shipping lithium batteries before the supplier books it.
Valuing and describing a free sample on the invoice
A free sample still needs a value. When goods ship without a purchase, the invoice must show the value of each item (19 CFR 141.86). If there is no such value, it shows the price the manufacturer or seller would have received in the ordinary course of trade, in usual wholesale quantities, in the country of export. "No commercial value", "$0" or a value pushed down to $1 to reach the 9811.00.60 threshold does not meet that rule.
The rest of the commercial invoice follows the same rules as any shipment, and "samples" on its own is not a description.
The rules on country of origin marking apply to samples as well. Articles imported for the importer's own use and not intended for sale are exempt (19 CFR 134.32). A sample shown to buyers to take orders does not automatically count as "own use," so ask the supplier to mark the origin on the sample or its packaging.
FDA and FCC rules for food, cosmetics and electronics samples
Agency rules follow the product, whatever it cost and whatever the invoice calls it. A regular entry of samples needs every permit or approval another agency requires, and a prototype can use 9817.85.01 only if it complies with those same rules.
Agency rules that reach samples
| Sample type | Agency | The rule for samples | Guide |
|---|---|---|---|
| Food and beverage | FDA | Prior notice covers trade and quality control samples (21 CFR 1.277). FDA must confirm it at least 2 hours before arrival by road, 4 by air or rail and 8 by water. Samples meant to be eaten need a regular entry. | FDA prior notice |
| Cosmetics | FDA, with CBP examination | No FDA approval needed except for color additives. Imports are subject to examination at entry, though not every shipment is inspected or sampled, and products that look adulterated or misbranded can be refused, then brought into compliance, destroyed or re-exported (FDA). | MoCRA |
| Electronics with radios | FCC | Up to 4,000 unauthorized units for testing, evaluation, product development or marketing suitability, and up to 400 for trade show demonstration, as long as none are offered for sale. Each distinct model counts separately (47 CFR 2.1204). | FCC authorization |
Why samples get held at customs
Samples get held for the same reasons as any other shipment, and each cause is cheap to fix while the sample is still at origin. The customs hold or exam guide covers what happens once a shipment has been stopped.
Hold causes and what to sort out before shipping
| Cause | What happens | Sort out before it ships |
|---|---|---|
| Value missing, $0 or understated | Valuation questions and a hold | A value for each item |
| Description says only "samples" or "gift" | The papers do not show what the goods are; CBP may hold them to check | Product name, material, quantity and country of origin |
| Sample over $250 from China, Vietnam, India or another country with a 2026 duty, filed as informal under its product code | A formal entry is required | Plan a formal entry and budget the additional duties |
| 9811.00.60 claimed on an unmarked sample worth more than $1 | The claim fails; product code duty and Section 301 apply | Marking or cutting done at the factory |
| Food sample without prior notice | Held for FDA | Prior notice confirmed before the FDA cutoff |
| Radio devices over the FCC unit limit per model, or offered for sale | Outside the FCC import exception | Count units per model and keep them off sale |
| TIB period about to end | Liquidated damages under the bond | An extension request filed before the period ends |
| Carnet samples sold, given away or consumed | The guaranteeing association pays the duties and taxes and recovers them from the holder | A regular entry for anything that will be sold or used up |
| Inaccurate importer data on CBP Form 5106 | The importer-of-record number can be voided at once, under CBP enforcement that began on September 18, 2026 (CBP notice) | Check the Form 5106 details before the first entry |
How Platton helps with importing samples
Platton is an import-focused US forwarder with offices in Seattle, Portland, Chicago and Savannah and memberships in WCA, JCtrans and NCBFAA. On a sample shipment we take care of the freight by air or through buyers consolidation, with the supplier's documents collected at origin and quotes, bookings and tracking on our platform.
Air freight for samples too big for a courier box
We move sample lots to the US by air freight from China, Vietnam, India and Europe once they get too heavy or bulky for a courier. We pick up at the supplier, handle export and keep the booking on time, and you see a live price on our platform before you commit.
Samples from several suppliers, one consolidated shipment
Comparing several factories usually means separate sample boxes arriving on separate schedules. Our buyers consolidation service collects cargo from several suppliers at origin and ships it to the US as one ocean shipment. It suits larger sample lots that are not urgent, or samples traveling with a trial order. You track one shipment and take one delivery.
Commercial invoice and packing list checked at origin
A missing value or a one-word description is easier to fix before the box leaves the factory. Our supplier document validation service collects the supplier's commercial invoice and packing list and checks that they are complete. That means a value on every line, a product description, the quantities and the country of origin.
Live quotes and real-time tracking on one platform
Our AI-driven platform gives you a live quote before you book, and the rate is locked at booking. Once the samples move, real-time tracking shows where they are until they reach you. Automated documentation keeps the shipment file in one place on the cargo management platform.
Common questions about importing samples
Are samples exempt from tariffs?
Not automatically. Since de minimis was suspended, even a low-value sample needs an entry. The routes that let a sample in free are 9811.00.60, a prototype entry under 9817.85.01, and the temporary routes, TIB or an ATA carnet. Every other sample pays the duty for its product code, plus any Section 301 duty, which reaches Chinese goods and, since July 24, 2026, goods from Vietnam, India and many other countries.
What is the HTS code for commercial samples?
Three codes cover most commercial samples. HTS 9811.00.60 covers samples worth $1 or less each or marked unfit for sale, 9813.00.20 covers order-taking samples entered temporarily under bond, and 9817.85.01 covers prototypes for testing and evaluation. Alcohol and tobacco samples have their own codes, 9811.00.20 and 9811.00.40. Any other sample takes its product's regular code, the same one a production shipment would use.
Are samples from China subject to Section 301 tariffs?
Yes, when the sample is entered under its regular product code. It then pays the normal duty, Section 301 where the product is on a list, and the 12.5% 2026 duty where that applies. No, when it is properly entered under 9811.00.60, 9813.00.20 or 9817.85.01.
Can I sell samples marked "not for resale"?
Only after a regular entry with duty paid. Samples entered under TIB, on an ATA carnet or as prototypes cannot be sold, and a sample under 9811.00.60 may be used only to solicit orders, whether it is worth $1 or less or was marked so it cannot be sold.
Do I pay duty on samples I send back to the supplier?
Not if they fit a temporary route. Samples used solely to take orders can enter under temporary importation under bond (9813.00.20) and pay no duty if they are exported, or destroyed under CBP supervision, within one year, extendable to three years in total. Samples a nonresident brings in can travel on an ATA carnet for up to one year. A sample that does not fit these routes goes through a regular entry and pays duty on arrival.
How do I get an ATA carnet in the US?
For samples coming into the US, the foreign holder applies to the approved association in its own country, and carnets are accepted in more than 100 countries and territories. A US company taking samples abroad gets its carnet from the United States Council for International Business (USCIB), which since October 1, 2026 issues carnets itself as well as through Roanoke Insurance Group and Boomerang Carnets.
Who pays for a free sample and its shipping from China?
The supplier and the buyer agree the sample fee and the courier cost between them. Duty and CBP fees at entry fall on the importer whatever the sample cost, and the invoice must show a value even for a free sample.
What happens if CBP rejects a sample declaration?
A sample that does not qualify for the provision claimed pays the duty for its product code, plus any Section 301 duty for its country of origin, and CBP can hold it for examination while the entry is sorted out. Before the next sample ships, fix the value and description on the invoice and have the factory mark the samples.
Related guides on duty, invoices and air freight
- Section 321 and the de minimis exemption: what changed for low-value shipments and what it means now.
- Commercial invoice: what CBP requires on the invoice and what mistakes cost.
- Country of origin rules: how origin is decided and how goods are marked.
- Air freight cost: the per-kilo bands, and where courier and air freight cross over.
- First-time importer guide: the decisions behind a first order, in the order they come up.
- How to import from China to the USA: the full China lane, tariffs included.
- Fake supplier red flags: warning signs to check before you pay a supplier.
- Supplier document validation: getting the supplier's paperwork right before you ship.
