Eligibility of footwear samples for duty-free treatment under subheading 9811.00.60, HTSUS

HQ W557460 September 29, 1993 CLA-2 CO:R:C:S W557460 RA CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Christine Minior Fast Cargo U.S., Inc. 168-01 Rockaway Blvd. Jamaica, New York 11434-USA RE: Eligibility of footwear samples for duty-free treatment under subheading 9811.00.60, HTSUS Dear Ms. Minier: This is in response to your letter of January 27, 1993, to our New York office requesting a ruling on the application of subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), to certain samples of footwear to be imported by your client, Liz Claiborne, Inc. Your letter was forwarded to this office for the preparation of a response. FACTS: Three sample shoes were submitted, each marked in a different manner with the words "Sample Not For Resale". The first shoe has the wording stamped onto the lining in indelible ink; the second has the words stamped onto the lining in gold leaf; and the third has the wording embossed on the upper leather of the outside heel area. You would prefer to emboss the upper leather with the wording in most cases, but advise that sometimes it will be necessary to stamp the lining. ISSUE: Is the footwear with the described marking eligible for tariff treatment under subheading 9811.00.60, HTSUS? LAW AND ANALYSIS: Subheading 9811.00.60, HTSUS, provides for the free entry of articles valued at less than $1 or treated to render them unsuitable for any use other than as samples for taking orders for foreign merchandise.  - 2 - In Headquarters Ruling Letter (HRL) 555552 dated August 10, 1990, it was ruled that, to obtain HTSUS subheading 9811.00.60 treatment, footwear samples may be treated by drilling a 1/4- inch hole in the sole or marked with the words "Sample Not For Resale" in a readily visible place, provided the District Director is satisfied that such treatment is sufficient to limit their use only for samples. Footwear used for any purpose other than as samples to solicit orders for foreign products is not eligible for free entry under the statute. Satisfactory evidence to show that the imported samples will by used for a qualified purpose may be required. In accordance with previous rulings, we are of the opinion that stamping the legend "Sample Not For Resale" in indelible ink or gold leaf on the lining of the shoe is sufficient treatment under subheading 9811.00.60, HTSUS, if the footwear is used only to solicit orders for foreign products. Embossing the upper leather on the outside heel area with the same legend also would suffice if made more visible by utilizing contrasting colors. HOLDING: Footwear marked in a readily visible manner and place with an indelible legend "Sample Not For Resale" may be granted duty­ free entry under subheading 9811.00.60, HTSUS, if the district director is satisfied that they are imported only for the purpose of soliciting orders for foreign merchandise. Sincerely, John Durant, Director Commercial Rulings Division