The tariff classification of sample footwear from China

N272936 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 ChinaDear 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 style name INSISTS, is a woman’s open toe, open heel, high heeled dress shoe that does not cover the ankle. The upper is made from leather straps. The straps are lasted on the sides to the outer sole. The leather straps interlace and criss cross each other extending to form a heel strap. The heel strap has a small metal buckle side closure. The outer sole is made from rubber with an attached 3½ heel. 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 on the outer sole and on the inside of the heel strap. Footwear valued at more than $1 each, may not be entered free of duty under subheading 9811.00.60, HTSUS, unless they are permanently marked with the words “Sample Not For Resale” in a readily visible place 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. The submitted sample does have “Sample Not For Resale” visibly printed on the outer sole and inside the heel strap. 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