The tariff classification of footwear samples from China.

NY G89168 April 30, 2001 CLA-2-64:RR:NC:TP:347 G89168 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. John B. Pellegrini Ross & Hardies 65 East 55th Street New York, NY 10022-3219 RE: The tariff classification of footwear samples from China. Dear Mr. Pellegrini: In your letter dated April 10, 2001, written on behalf of your client, Reebok International, Ltd., you requested a tariff classification ruling. You have submitted a sample of what you state is a profile of a model of athletic footwear, or a one-dimensional cutout of the shape of a model of athletic footwear. You state that this profile is cut from “bontex” material, made of impregnated paper, and is what provides the shape and structure of the profile. It is also the base to which other materials are attached. The other materials attached to this “bontex” base include leather, fabric and rubber/plastics, which will serve to demonstrate the materials that will be used to manufacture the footwear that the profile represents. Basically, the profile will be used in place of actual footwear samples to illustrate the look of the footwear to the company’s customers. You also state that although the other materials adhered to the “bontex” will vary by type and relative quantity from model to model, such as all leather, textile or rubber/plastics and other combinations of two or more materials, the constant will always be the “bontex” material. Subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTS), provides for the 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 this regard, the submitted “bontex” footwear model is eligible for duty-free entry under the provisions of subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTS), providing the District Director is satisfied that they will be limited for use only as samples for soliciting orders. 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