The tariff classification of sample footwear from China.

N245561 September 25, 2013 CLA-2-64:OT:RR:NC:N4:447  CATEGORY: Classification TARIFF NO.: 9811.00.60  Ms. Amanda K. Broitman Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt, LLP399 Park Avenue, 25th Flr. New York, NY 10022-4877 RE:  The tariff classification of sample footwear from China.Dear Ms. Broitman:In your letter dated August 22, 2013 you requested a tariff classification ruling on behalf of your client, VCS Group, LLC. The submitted sample identified as style “MA-DARLIE/188124,” is a women’s slip-on high-heeled fashion shoe. It has a leather outer sole with an approximately four inch spiked heel and a mesh upper consisting of plastic monofilaments not exceeding 1mm in any cross sectional diameter. Consequently, the upper is considered textile for tariff classification purposes. 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). The submitted sample has the words “SAMPLE NOT FOR RESALE” embossed on its outer sole which you claim is in accordance with Customs’ requirements 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. Inasmuch as the shoe 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 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 NOT FOR RESALE” visibly embossed into the outer sole. It is the opinion of this office that the marking method used, i.e. “embossing,” as well as its location, qualifies the shoe 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