Eligibility of footwear samples for duty-free treatment

HQ 561305 June 23, 1999 CLA-2 RR:CR:SM 561305 KSG CATEGORY: Classification TARIFF NO.: 9811.00.60 Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Avenue New York, NY 10106 RE: Eligibility of footwear samples for duty-free treatment Dear Mr. Zelman: This is in response to your letter of March 9, 1999, on behalf of Unisa America, Inc., and a telephone conversation of May 13, 1999, asking if sample footwear is eligible to be imported under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (“HTSUS”). You submitted a sample for our examination. FACTS: Your client wants to import sample footwear under subheading 9811.00.60, HTSUS. The sample you submitted is a sandal-type shoe with the phrase “SAMPLE NOT FOR RESALE” printed in large bold lettering in ink on the bottom of the sole of the shoe in the arch. ISSUE: Whether imported footwear samples marked as described above are entitled to duty-free treatment under subheading 9811.00.60, HTSUS. LAW AND ANALYSIS: Subheading 9811.0060, HTSUS, provides that any sample (except samples covered by heading 9811.00.20 or 9811.00.40) valued not over $1 each or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the U.S. only for soliciting orders for products of foreign countries may be entered duty free. In Headquarters Ruling Letter (“HRL”) 227495, dated May 30, 1997, Customs held that footwear was ineligible for duty-free entry under subheading 9811.00.60, HTSUS, where it was marked “Samples not for resale” on the sole in a location where the ink would likely wear off and the marking was not readily visible or conspicuous. In HRL 560231, dated March 11, 1997, Customs held that footwear with a sewn-in label marked “SAMPLE NOT FOR RESALE” was eligible for duty-free treatment under subheading 9811.00.60, HTSUS, if the sewn-in label was placed in a location that makes the marking conspicuous. Footwear with a label sewn on the inside tongue or the inside side portion of the shoe which could not be readily seen were found not to be conspicuously marked. Customs stated in this ruling that the shoes in that case did not need to be drilled with a hole in order to receive subheading 9811.00.60, HTSUS, treatment. In this case, the marking of the sample is conspicuous (on the sole in the area of the arch) and is in a location where the ink is not likely to wear off. Therefore, we find that the sample submitted would be entitled to duty-free entry under subheading 9811.00.60, HTSUS. HOLDING: The sample footwear is eligible for duty free treatment under subheading 9811.00.60, HTSUS, because the marking “SAMPLE NOT FOR RESALE” is conspicuous and is not in a location where the ink is likely to wear off. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely,  John Durant, Director Commercial Rulings Division