The tariff classification of footwear samples from China

N097157 March 30, 2010 CLA-2-98:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 9811.00.60 Mr. Michael R. Spano Michael R. Spano & Co., Inc. 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of footwear samples from China Dear Mr. Spano: In your letter dated March 10, 2010, on behalf of Blowfish LLC, Santa Monica, CA, you requested a tariff classification ruling on footwear samples for the purpose of soliciting orders. A sample pair of a woman’s over the ankle, below the knee, side zippered boot was submitted for examination. The external surface area of the uppers and the outer soles are made of rubber or plastics. Each boot bears the phrase "SAMPLE NOT FOR RESALE" in a conspicuous place inside each boot. One of the boots is marked with silver ink and the other has a sewn-in label. It is the opinion of this office that the marking format used on the submitted samples is sufficiently conspicuous and permanent to qualify the footwear for duty free entry under subheading 9811.00.60, Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for the footwear samples will be 9811.00.60 HTSUS which states:"any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division