The tariff classification of sample footwear from China

N260347 January 13, 2015 CLA-2-64:OT:RR:NC:N3:447  CATEGORY: Classification TARIFF NO.: 9811.00.60  Devin Kelly Converse Inc. One High Street North Andover, MA 01845 RE:  The tariff classification of sample footwear from China Dear Mr. Kelly: In your letter dated December 16, 2014, you requested a tariff classification ruling. The submitted sample, identified as Style ID: G03569-CT002W-12S03, Converse All Star, is a size 5 “unisex” lace up sneaker that covers the ankle. The upper is textile with a rubber or plastics outer sole. The shoe has a foxing or foxing like band, rubber or plastics toe bumper, and vent holes on the lateral side. Specifically, you inquire whether 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” watermarked on the tongue label as well as permanently stamped on the non-removable insole. Footwear valued at more than $1 each, 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 rendered unsuitable for commercial sale, or any use other than as samples, for obtaining orders for similar articles. Footwear with the words “Sample-Not-For-Resale” permanently marked in a readily visible place qualifies 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.. It is the opinion of this office that the marking method used, i.e. “watermarked and stamped,” as well as its location, qualifies the sample of Style ID: G03569-CT002W-12S03, Converse All Star, 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 Stacey.Kalkines@cbp.dhs.gov. Sincerely,  Gwenn Klein Kirschner Director National Commodity Specialist Division