The tariff classification of a shoe sizing kit from Thailand

N257785 November 18, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 9811.00.60 Claudionei Penha Capezio Ballet Makers 65 W 55th Street, 6C New York, NY 10019 RE: The tariff classification of a shoe sizing kit from Thailand Dear Mr. Penha: In your letter dated September 30, 2014, you requested a tariff classification ruling. Pictures of a dance shoe and a sizing ruler were submitted with your request. The imported item, a Shoe Sizing Kit, will consist of a box containing a left shoe “size run” (successive sizes) of a particular style of footwear and a plastic sizing ruler. The Jazz EJ2 dance shoe provides the essential character to this set. The below-the-ankle shoe has an upper of leather with two elastic gores, a rubber or plastics outer sole under the forefoot, and a cemented-on ¼ -inch rubber or plastics heel. The kit, together with the sizing ruler, will be used to help dance students determine his or her proper size and fit of a particular style of dance shoe. Each shoe in the kit will be marked with the phrase “SAMPLE NOT FOR RESALE” one half inch below the topline. The sizing ruler will be similarly marked. No part of The Shoe Sizing Kit will be available for retail sale. The kit will be imported only to solicit sales in the United States of foreign-made footwear. The applicable subheading for The Shoe Sizing Kit containing half-pairs of successive sizes of the Jazz EJ2 dance shoes including the plastic sizing ruler, each marked with “SAMPLE NOT FOR RESALE,” will be 9811.00.60, HTSUS, which provides for “any sample (except samples covered by heading 9811.00.20 or 9811.00.40), valued not over $1 each, or marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division