The tariff classification of paired items, style ZC4823/4, to demonstrate permeability differences from China.

N239417 April 5, 2013 CLA-2-90:OT:RR:NC:4:405 CATEGORY: Classification TARIFF NO.: 9023.00.0000 Ms. Beth Unger Columbia Sportswear 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of paired items, style ZC4823/4, to demonstrate permeability differences from China. Dear Ms. Unger: In your letter dated March 7, 2013, you requested a tariff classification ruling. No samples were provided. You have provided the following information: “The purpose of the window dunk shoes is to demonstrate the superior impermeability of OutDry technology. The right shoe, style ZC4823, exposes a traditional bootie construction through a plastic window on the shoe, while the left shoe, style ZC4824, exposes a OutDry construction through a plastic window on the shoe. The shoes will be imported as a pair (a left and right together) and each will have ‘sample not for resale’ stamped inside…During the demonstration, the sample shoes are submerged in a colored liquid. When removed from the liquid, the consumer is able to see that significantly more liquid seeps into the traditional bootie constructed shoe than the shoe with the OutDry technology.” In this case, a pair, each made differently, is needed to provide the graphic presentation of the different levels of permeability through the upper, and the cutaway section with a “window” replacement is necessary for the presentation. The cutaway with a replacement “window” to be able to see what is ordinarily hidden is analogous to the cross-sectioning used in the items of Harmonized System Explanatory Note 4 to 9023. You stated in your 4-2-13 email to the office of NIS 447 that these items are never sold for use as ordinary footwear and that is consistent, in particular, with the presence of the “window.” You propose two classification options, subheadings 9811.00.60 and 9023.00.00, Harmonized Tariff Schedule of the United States (HTSUS). Headquarters Ruling Letter H042579 EG, dated October 27, 2010, did not apply subheading 9023.00.00, HTSUS as claimed, to Digital Camera Display Models, but determined 9811.00.60 would apply if suitably marked. However, in that case, each item stood on its own and was less useful in explaining the features of the camera than the ordinary, functional version since a weight was placed inside in lieu of the electronics. The applicable subheading for the paired items, ZC4823/4, will be 9023.00.0000, HTSUS, which provides for instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses, and parts and accessories thereof. The general 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 J. Sheridan at (646) 733-3012. Sincerely, Thomas J. Russo Director National Commodity Specialist Division