The tariff classification of sample footwear from China.

N243009 June 25, 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 June 3, 2013 you requested a tariff classification ruling on behalf of your client, Aerogroup International, Inc., for four 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 either permanent ink or a “heat transfer” labeling process and that the labels “SAMPLE ONLY NOT FOR RESALE” located on the inside of each sample are acceptable for marking sample footwear. All four footwear items have a ¼ inch hole drilled into their outer sole. It is assumed that this sample footwear will be used to solicit orders of foreign made merchandise and to create demand for future orders. The submitted samples (no style name/number provided) are women’s open toe/open heel sandals with both rubber or plastics outer soles and strap uppers. Each upper has a heel strap with a conventional buckle closure on its lateral side which helps secure the sandal to the wearer’s foot. The submitted sample identified as pattern number S1184-01, is a women’s closed toe/closed heel slip-on casual shoe with a rubber or plastics outer sole and textile material upper that does not cover the ankle. The submitted sample (no style name/number provided) is a women’s wedge-heel fashion boot with a rubber or plastics outer sole. The textile material upper covers the ankle and has a three inch slide fastener closure at the heel. 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 ¼ inch hole drilled into the 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 footwear 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 of each item and a ¼ inch hole drilled into their outer sole. It is the opinion of this office that the marking method used, i.e. permanent ink or 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