The tariff classification and marking of footwear samples

N111598 July 15, 2010 CLA-2-OT:RR:NC:N4:447 CATEGORY: Classification TAFIFF NO.: 9811.00.60 Mr. Pat McKeldin Under Armour 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification and marking of footwear samples Dear Mr. McKeldin: In your letter dated June 17, 2010 you requested a classification ruling for the proper marking of footwear samples under subheading 9811.00.60. You submitted two samples of athletic shoes, both bearing a “SAMPLE NOT FOR SALE or RESALE” legend printed in contrasting ink along the inside rear quarter of each shoe. In addition, each shoe has a sewn-in label on the inside of the tongue with the word “SAMPLE” printed above the country of origin. You question whether this form of marking is sufficient to import these shoes into the United States under subheading 9811.00.60, Harmonized Tariff Schedule of the United States, (HTSUS). Although you do not reference in your letter the reason for importing these samples as submitted, it is presumed that they will be imported for the purpose of soliciting purchase orders of foreign made merchandise and the creation of demand for future orders. Inasmuch as the footwear in this case appears to be valued at more than $1 each, they may not be entered free of duty under this tariff provision unless they are marked as samples or treated in some way to render them unsuitable for commercial sale or any use other than as samples for obtaining orders for similar articles.  Customs has considered several rulings concerning the methods of marking footwear used as samples. Customs held that non-quota footwear imported for sample use may have either a ¼ inch hole drilled into each sole or a label with the words "Sample Not For Resale" permanently attached to a “readily visible place” in order to qualify for duty free entry under subheading 9811.00.60, HTSUS, provided the district director was satisfied that such treatment rendered the shoes unsuitable for use for any purpose other than soliciting orders for foreign merchandise. Customs also held that stamping the legend "Sample Not For Resale" in indelible ink onto the lining of the shoe or with a stencil of the legend "Sample Not For Resale" on the inside rear quarter of the footwear was eligible for duty free entry under subheading 9811.00.60, HTSUS.Prior Customs rulings have determined that footwear may be stamped on the outside of the shoe or on a “visible area of the inside of the shoe” and that such marking be conspicuous in order to receive duty free treatment under subheading 9811.00.60, HTSUS. In this case, each shoe is marked on the inside rear quarter and with a label on the tongue. Looking at each shoe from the medial (inside) side, the printed legend “Sample Not for Sale or Resale” is indelibly stamped in contrasting color to the inside lining of the lateral (outside) side of each shoe. It is our opinion that the methods and locations of marking on each submitted sample are both visible and conspicuous enough to receive duty-free treatment under subheading 9811.00.60, HTSUS. The applicable subheading for the marking of the submitted footwear samples will be 9811.00.60, HTSUS, which provides for any sample (except samples covered by heading 9811.00.20 or 9811.00.40) valued not over $1.00 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 U.S. only for soliciting orders for products of foreign countries. The duty rate will be Free. 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