The tariff classification of mutilated footwear samples.

N004619 January 4, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Rebecca Montgomery New Balance Athletic Shoe, Inc. 10 International Way Lawrence, MA 01843 RE: The tariff classification of mutilated footwear samples. Dear Ms. Montgomery: In your letter dated December 19, 2006, you requested a ruling on the classification of mutilated footwear samples. You state that sample footwear, with a 10-mm hole drilled through the entire bottom, is imported and used for development and design processes in the United States. The development group will examine each style for pattern placement, stitching, materials, color, quality and so forth. Any problems will be communicated to the factory, often the developer will make corrective markings on the sample and return it to the factory for reference in producing the next sample. This process may occur four to six times over the development cycle before a style goes into production and is offered for sale in the United States. The samples are frequently imported in half-pair quantity, but may be imported in full pairs if needed. Subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), provides for the 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. In HQ 555552 dated August 10, 1990, it was ruled that footwear samples may be treated by drilling a 1/4-inch hole in the sole or marked with an indelible stamp "Sample Not For Resale" in a readily visible place, provided the District Director is satisfied that such treatment is sufficient to limit their use only for samples. We are of the opinion that footwear with a 10-mm hole drilled through the bottom will be unsuitable for commercial use other than as a sample.  Sample footwear mutilated in this manner qualifies for duty free treatment under subheading 9811.00.60, HTSUS.  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