The tariff classification of sample footwear from China

N272934 March 11, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Vanessa Bracero Nine West Holdings, Inc. 1411 Broadway – 21st Floor New York, NY 10018 RE:  The tariff classification of sample footwear from China Dear Ms. Bracero: In your letter dated February 2, 2016, you requested a tariff classification ruling. The sample is being returned to you, as requested. The submitted sample, identified as LAYLA, is a woman’s open toe, open heel, slip-on, wedge sandal. The upper is made from textile and synthetic rubber or plastics. You indicate the majority of the external surface area of the upper is textile. The upper consists of two elastic (textile) straps that crisscross to form an “X” over the vamp. Each elastic strap is lasted to the top of the outer sole and sewn to a rubber or plastics heel strap lasted on either side of the foot. There is a small metal ornament on the lateral side with the AK Sport logo held in place with two rivets. The outer sole is made from rubber or plastics with non-dudrable textile covering the majority of the external surface that touches the ground. 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 phrase “Sample Not For Resale” printed underneath one of the elastic straps in large black lettering. Footwear with the words “Sample Not For Resale” permanently marked in a readily visible place qualifies the merchandise for free entry under subheading 9811.00.60, HTSUS, provided 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 printed underneath one of the elastic straps. It is the opinion of this office that the marking method used, as well as its location, 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division