DEpARTMENTu~' WASHiNGTO~CUSTOMSOF THSERViCEDCE TREASURY :

AUG 1992

HQ 556529

CLA-2 CO:R:C:S 556529 RA Patrick D. Gill, Esq. Rode & Qualey 295 Madison Avenue New York, New York 10017

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

Dear Mr. Gill:

This is in response to your request for a ruling addressed to the New York Area Director on January 22, 1992, and referred t(9811this. 00.(ffice60, Harmonizf(r rePlYed Tariff(n theScheduleaPPlicati(nof the(fUnitedsubheadingStates ~ (HTSUS)FACTS: to samples of footwear made in Brazil. ~ intendsthes~~icitingsamp~eY~ut~statesh~es~rdersimp~rtthatwi~~certainf~ry~urbef~remarkedc~ientn~n-qu~taign-made~~nIpanemathepr~ductsf~~twears~ckSh~e.~iningssamp~esItC~rp~rati~n~is byproposedf(rlabelsuse thatin ~ withWherethethenamesock"IPanema"lining willandnotthebelegendvisible,"SamPlthee solesN(t F(rofResale"the shoes' ~ or boots will be stamped and marked "Sample Not For Resale".

ISSUE:

Will the proposed marking of non-quota footwear with labels or stamping satisfy the requirements for free entry in subheading 9811.00.60, HTSUS?

LAW AND ANALYSIS:

Subheading 9811.00.60, HTSUS, provides for the 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 foreign merchandise.

THIS DOCtt~EF~MAY ~E WELE~SED TO ''~' ~j~LIC .......

-2-

In Headquarters Ruling Letter (HRL) 555552, dated August 10, 1990, we held that non-quota footwear imported for use as samples may either have a 1/4-inch hole drilled in each sole or a label with the words "Sample-Not-For-Resale" permanently attached to a readily visible place in order to qualify for duty-free entry under subheading 9811.00.60, HTSUS. We noted in HRL 555552 that we had previously held that an importer could opt to have the sole of a shoe indelibly stamped with the words "Sample-Not-For-Resale" instead of drilling or punching a hole in the sole or heel of the sample. See HRL 058647 dated October 25, 1978.

Accordingly, we are of the opinion that free entry may be accorded footwear, such as the submitted two samples, with labels attached to the sock linings bearing the visible legend "Sample Not For Resale." Moreover, we believe that the stamping of the legend "Sample Not For Resale" in indelible dark ink onto the outer sole of the shoes or boots would be sufficient to render the footwear suitable only for soliciting orders for foreign articles as required by subheading 9811.00.60, HTSUS. This assumes that the ink cannot be removed without disfiguring the soles, and that the legend is stamped on the sole in close proximity to the heel so that the ink will not wear off.

HOLD ING: The marking of non-quota footwear imported for sample use ~ bYMoroeverattachedquameanslify for, too fwheretheafree1 abe lthesockentrysockread i ng1 in i ngunderl in i ngin'' subhead i ngSamp l eawireadi l Y11N(tnot98 11F(rbevisiblevisibleResale". 00.60place, , HTSUS .PermanentlYthemaY ~ stamPingdisthisinkfiguringw(uldsubheading ,(fsufficethethe solesamPprovidedt( .lequalifYlegendthethe(nt(inksh(escannotthe for(uterbeduty-freeremoveds(le withwithoutentryindelibleunder ~

cc: A.D.N.Y. Seaport (870v81)