The tariff classification of footwear samples from China.

NY F82899 February 17, 2000 CLA-2-64:RR:NC:TA:347 F82899 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Ave New York, NY 10167-3397 RE: The tariff classification of footwear samples from China. Dear Ms. Weinberg: In your letter dated February 9, 2000, on behalf of your client Mercury International Trading Corp., you requested a tariff classification ruling for footwear samples which you state will be manufactured in China and imported through, we presume, various United States ports of entry. You state that your client plans to import certain athletic type footwear samples, specifically style number “MITA 1292”, for use in soliciting orders for foreign made products. You state that the samples, which will be imported, are not for sale and will be marked accordingly. Your client, Mercury International Trading Corp., proposes to mark the samples with a conspicuously evident sewn-on label located on the inside of the tongue, that bears the legend “Sample Not For Resale”. You have submitted a single half pair sample of the “MITA 1292” shoe with a sewn on label which measures about 1-¼ inch by ½ inch in size. You state that this securely sewn on label is clearly visible when the tongue is turned over and is placed in a location where the size label is usually located. Subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTS) provides for free entry of samples which are either valued at less than $1.00 each or are treated to make them unsuitable for any use other than as samples for taking orders for foreign merchandise. In HLR 555552 dated August 10, 1990, it was held that non-quota footwear imported for sample use may either have a ¼ inch hole drilled in each sole or a label with the words “ Sample Not For Resale” permanently attached to a readily visible place in order to qualify for free entry under subheading 9811.00.60, HTS, providing the District Director is satisfied that such treatment renders the shoes unsuitable for use for any purpose other than soliciting orders for foreign merchandise. It is the opinion of this office that the submitted sample with the sewn-in label on the inside of the tongue is eligible for duty-free entry under the provisions of subheading 9811.00.60, HTS, provided the District Director is satisfied that such treatment is sufficient to limit its use only as a sample for soliciting orders. We are returning the sample as you requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division