The tariff classification of sample footwear from China

N272938 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 submitted sample, identified as style name “Karona,” is a woman’s, open toe/open heel, slip-on, thong sandal. An approximately 2½ inch wide elastic strap, composed of non-vegetable material, is lasted on either side of the foot. Sewn at the center is a rubber/plastic piece which incorporates a thong that goes between the first and second toes. A metal decoration is attached to the rubber/plastic piece with two rivets. The textile predominates as the external surface area of the upper. The outer sole is molded rubber or plastics with flocked with textile material attached to the exterior surface that touches the ground. The rubber/plastics components accounts for more than ten percent of the total weight of the shoe. In your letter you asked if 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). Subheading 9811.00.60, HTSUS, provides for the duty-free entry of samples which are either valued at less than $1 each, or are treated to make them unsuitable for any use other than as samples for taking orders for the importation of foreign merchandise. The submitted sample has “SAMPLE NOT FOR RESALE” visibly imprinted on the inside of the sandal in a conspicuous location. You state the imported merchandise is sample footwear used to solicit orders of foreign made merchandise and to create demand for future orders. It is the opinion of this office that the marking method used, and location of the marking, is sufficient to render it suitable only as a sample for soliciting orders and qualifies the footwear for duty-free entry under the provisions of subheading 9811.0060, HTSUS. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division