The tariff classification of sample footwear from multiple countries.

N247780 December 10, 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 multiple countries.Dear Mr. Spano:In your letter dated November 11, 2013 you requested a tariff classification ruling on behalf of your client, Vionic Group, LLC. The submitted sample identified as style “Ladies Sample #1,” is a pair of women’s slip-on shoes with rubber or plastics outer soles and uppers. Each shoe has a label located inside the upper’s lateral quarter with the words “SAMPLE NOT FOR RESALE” visibly imprinted on it. You state that this method of marking is achieved through a “heat transfer” labeling process and qualifies the shoes for duty free treatment under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). Although not stated, it is presumed that this sample footwear will be used to solicit orders of foreign made merchandise and to create demand for future orders. Inasmuch as the footwear 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 the words “SAMPLE NOT FOR RESALE” visibly imprinted inside the upper’s lateral quarter 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 this label, qualifies the shoes 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