The tariff classification of sample footwear from China.

N246189 October 29, 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 September 10, 2013 you requested a tariff classification ruling on behalf of your client, VCS Group, LLC. The submitted samples identified as Sample 1 and Sample 2 “BG-MANDEE/195397,” are women’s open toe/open heel wedge sandals with a metallic bonded leather outer sole and a rubber or plastics “German” outer sole, respectively. The leather strap uppers cover the ankle and have a buckle closure on their lateral side. 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). The submitted samples have the words “SAMPLE NOT FOR RESALE” embossed on their outer soles 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 sandals in this case appear to be valued at more than $1 each, they may not be entered free of duty under subheading 9811.00.60, HTSUS, unless they are marked as a sample or treated in some way to render them 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 samples do have “SAMPLE NOT FOR RESALE” visibly embossed on their outer soles. It is the opinion of this office that the marking method used, i.e. “embossing,” as well as its location, qualifies the sandals 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,  Gwenn Klein Kirschner Acting Director National Commodity Specialist Division