The tariff classification of sample footwear from China.

N242549 June 19, 2013 CLA-2-64:OT:RR:NC:N4:447  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 sample footwear from China.Dear Mr. Spano:In your letter dated May 28, 2013 you requested a tariff classification ruling on behalf of your client, Brain Labs Inc. for two footwear samples. Specifically, you state that the manner in which the submitted samples 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 NOT FOR RESALE” located on the inside tongue of one sample and on the inside rear quarter medial side of the other sample 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. The submitted sample identified as style “GM Buckley,” is a men’s casual shoe with a rubber or plastics outer sole and leather upper that does not cover the ankle. There is a hook and loop closure strap with a conventional buckle closure at the instep. The submitted sample (no style name/# provided), is a lace-up lightweight sneaker with a molded rubber or plastics outer sole and a two component material (textile and rubber or plastics) upper that does not cover the ankle. 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 NOT FOR RESALE” visibly imprinted on the inside tongue and/or inside medial 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