The tariff classification of sample footwear from China.

N238123 February 25, 2013 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 9811.00.60  Ms. Wynoka Harris Skechers, USA225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE:  The tariff classification of sample footwear from China.Dear Ms. Harris:In your letter dated January 28, 2013 you requested a tariff classification ruling on four footwear samples. Specifically, you state that the manner in which the submitted samples (no style #’s/names provided) are marked qualifies them for duty free treatment under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). You state that the marking is achieved through a “heat transfer” labeling process and that the labels “SAMPLE ONLY NOT FOR RESALE” located on the inside tongue of two samples and on the inside lateral side of the other two samples is acceptable for marking sample footwear. This sample footwear will be used to solicit orders of foreign made merchandise and to create 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. 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 “SAMPLE ONLY NOT FOR RESALE” visibly imprinted on the inside tongue and/or inside lateral side of each shoe. It is the opinion of this office that the marking method used, i.e. a “heat transfer label” as well as the location of these labels, qualifies the footwear for duty free entry 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, Stacey Kalkines at 646-733-3042.Sincerely,  Thomas J. Russo Director National Commodity Specialist Division