The tariff classification of sample footwear from China

N274655 May 9, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 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 April 1, 2016, you requested a tariff classification ruling. The sample is being returned to you, as requested. The submitted sample, identified as “NARSISI,” is a woman’s open-toe, open-heel, slip-on, mule. You indicate the external surface area of the upper is suede leather. The upper consists of two suede leather straps that crisscross to form an “X” over the vamp. The outer sole is made from rubber or plastics. The F.O.B. value of the shoe is over $2.50 per pair. 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). Footwear with the words “Sample - Not For Resale” marked in a readily visible place may qualify the merchandise for free entry under subheading 9811.00.60, HTSUS. The submitted sample has the phrase “Sample Not For Resale” printed on the black sole in black lettering. There is no contrast and the lettering is not conspicuous. It is the opinion of this office that the marking method used, as well as its location, does not qualify the shoe for duty free entry under subheading 9811.00.60, HTSUS. The applicable subheading for style name “NARSISI” will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10 percent ad valorem. 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at Stacey.kalkines@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division