The tariff classification of footwear samples from China or Taiwan.

NY H86994 February 12, 2002 CLA-2-64:RR:NC:TA:347 H86994 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Ave. Potomac, MD 20854-3334 RE: The tariff classification of footwear samples from China or Taiwan. Dear Mr. Crain: In your letter dated January 15, 2002, on behalf of your client K-Swiss, you requested a tariff classification ruling. You have submitted a sample of what you state is a shoe “silhouette.” The item is a two-dimensional flat cutout shape representation of the profile of a model of athletic footwear. You state that the importer in the U.S. intends to use these types of shoe silhouettes to illustrate different colors and styles of footwear to his customers in place of actual completed footwear samples. They are over $1.00 in value but as you state, they have no other commercial uses other than to illustrate the color and texture of a shoe. They are not cutouts or patterns commercially used to make garments or shoes. This particular flat shoe “silhouette” illustrates a shoe with a gray color leather upper, laces and a rubber/plastic outer sole. It is mounted by cement onto a flat paperboard backing 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 flat “silhouette” sample representation of an athletic shoe is eligible for duty-free entry under the provisions of subheading 9811.00.60, HTS, providing the District Director is satisfied that they will be limited for use as samples 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division