The tariff classification and marking of 1/2 pairs of footwear samples.

NY D89494 April 7, 1999 CLA-2-64:RR:NC:TA:347 D89494 CATEGORY: Classification TARIFF NO: 9811.00.60 Mr. Michael S. O’Rourke Rode & Qualey 295 Madison Avenue New York, NY 10017 RE: The tariff classification and marking of 1/2 pairs of footwear samples. Dear Mr. O’Rourke; In your letter dated March 18, 1999 you requested a classification ruling on behalf of your client, Vans, for 1/2 pairs of footwear samples. You state that the samples which will be imported are not for resale and will be marked as such within the meaning of subheading 9811.00.60, Harmonized Tariff Schedule of the United States, (HTS). The samples will be used by Vans salesmen for soliciting orders. You have submitted two samples, one marked with a sewn in label in the tongue bearing the legend “SAMPLE NOT FOR RESALE” and the other using indelible ink stamped inside the upper with the words “SAMPLE NOT FOR RESALE.” Subheading 9811.00.60, (HTS) provides for the duty free entry of samples which are either valued at less than $1 each or are treated to make them unsuitable for any use other than as samples for taking orders for foreign merchandise As you state, Customs has previously held that “...non-quota footwear imported for sample use may either have a 1/4 inch hole drilled in each sole or be marked, indelibly, in a readily visible place with the words “SAMPLE NOT FOR RESALE” in order to qualify for free entry under subheading 9811.00.60.” It is the opinion of this office that both samples submitted have been marked in a manner and location that is sufficient to render them suitable as samples for soliciting orders. They may qualify for free entry under the provisions of subheading 9811.00.60 (HTS), provided the Customs officer at the port of entry is satisfied that such treatment renders the shoes unsuitable for use for any purpose other than soliciting orders for foreign merchandise. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Robert Swierupski Director, National Commodity Specialist Division