The tariff classification of sample footwear from China.

N233203 October 10, 2012 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 9811.00.60  Mr. Troy Clarke CBT International, Inc.249 East Ocean Blvd., Suite 650 Long Beach, CA 90802 RE:  The tariff classification of sample footwear from China.Dear Mr. Clarke:In your letter dated September 5, 2012 you requested a tariff classification ruling on behalf of your client, Revolution Dancewear LLC, for six half-pair samples of “jazz dance boots.” You state that the dance boots are part of a kit (which contains 7 different sizes of left boots only) and is used to solicit orders by dance studios which allow students to try on different sizes to determine which size to order. Each boot is permanently marked on the inside rear panel with the words “SAMPLE NOT FOR RESALE” in contrasting white lettering and is valued over $1.00 each. You suggest that the manner in which these samples are marked qualifies them for duty free treatment under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). Inasmuch as you claim the footwear in this case is 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. HQ 555552 dated August 10, 1990 held that non-quota footwear imported for sample use may either have a 1/4-inch hole drilled in each sole or a label with the words “Sample-Not-For-Resale” permanently attached to a readily visible place in order to qualify for free entry under subheading 9811.00.60, HTSUS, provided the district director is satisfied that such treatment renders the shoes unsuitable for use for any purpose other than soliciting orders for foreign merchandise.The submitted samples do have “SAMPLES NOT FOR RESALE” imprinted on the inside rear panel of the boot. It is the opinion of this office that the marking method used qualifies the footwear for duty free entry under subheading 9811.00.60, 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. 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,  Thomas J. Russo Director National Commodity Specialist Division