Quote:
The "Samples" were made by the Banknote companies for the US Post Office to inspect and decide if they met specifications.
Not quite correct. For the contract of 1889-1890 the Government was contemplating reducing the size of the postage stamps. They had two different color schemes for the denominations in mind depending upon the sizes of the stamps. The SAMPLE and SAMPLE A overprints were created to serve as color samples for the two color schemes being considered for those two sizes of stamps. You can read about it in the
American Philatelic Congress Book for 1990, "Color Sampling the Contract of 1890: Preparations for a New Series of U.S. Definitives", 55-78.
They are not essays or proofs, per se, but do fall into the larger category of that kind of archival material. While the colors do correspond to the colors of earlier stamps in many cases, these were printed some time after those colors had ceased to be current and were no longer in production for regular postage stamps. Your 90c on soft paper officially resembles a 191, and is listed as a 191SK, but it was produced in 1889.