The tariff classification of mutilated footwear

N014926 August 7, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of mutilated footwear Dear Mr. Baskin: In your letter dated July 25, 2007, you requested a tariff classification ruling on behalf of Nina Footwear, Inc. for a mutilated footwear sample. You state that the subject merchandise is intended to be used by the importer to solicit orders of the foreign-made shoes that it represents. The subject footwear has a small hole (approximately ¼” diameter) drilled through the outer sole at the front of the shoe. Unlike previously seen mutilated footwear samples, this drilled hole does not penetrate all the way through the outer sole, mid sole and inner sole, but only through the outer sole. You inquire whether or not this method of mutilation renders the footwear unsuitable for commercial use and therefore eligible for classification under subheading 9811.00.60, Harmonized Tariff Schedule of the United States, (HTSUS). Subheading 9811.00.60, 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 ¼” hole drilled through the outer sole 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. 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