The tariff classification of sample footwear from China.

N244530 August 20, 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 July 25, 2013 you requested a tariff classification ruling on behalf of your client, Scott Silverstein, LLC. Specifically, you state that the manner in which the submitted sample is marked qualifies it 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 label “SAMPLE ONLY- NOT FOR RESALE” located on the inside strap of the sample upper is acceptable for marking sample footwear. You state that 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 “TSC106-129,” is a women’s open toe/open heel sandal with a rubber or plastics outer sole and a four inch heel. There is a ¼ inch hole drilled into the outer sole. The upper consists of 3 one inch wide textile straps across the vamp and instep and a ¼ inch wide rubber or plastics ankle strap with a buckle closure on its lateral side. The textile material predominates as the upper material having the greatest external surface area. Inasmuch as the sandal in this case appears to be valued at more than $1 each, it may not be entered free of duty under subheading 9811.00.60, HTSUS, unless it is marked as a sample or treated in some way to render it unsuitable for commercial sale or any use other than as a sample 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 footwear unsuitable for use for any purpose other than soliciting orders for foreign merchandise.The submitted sample does have “SAMPLE ONLY- NOT FOR RESALE” visibly imprinted on the inside of one of its upper straps. It is the opinion of this office that the marking method used, i.e. a “heat transfer label” as well as the location of this label (as well as the ¼ inch hole drilled into the outer sole), qualifies the sandal 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,  Myles B. Harmon Acting Director National Commodity Specialist Division