CLA-2-64:OT:RR:NC:N4:447
Mr. Patrick Fox
VF Outdoor Inc. 6550 Katella Avenue
Cypress, CA 90630
RE: The tariff classification of sample footwear from China. Dear Mr. Fox: In your letter dated January 9, 2011 you requested a tariff classification ruling for a footwear sample. Specifically, you state that the marking of the submitted “salesman” sample using a “heat applied label,” “SAMPLES NOT FOR RESALE,” located on the tongue is acceptable for marking sample footwear for use to create a demand for future orders. You suggest that the manner in which this sample is marked qualifies it for duty free treatment under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS).
Inasmuch as the footwear in this case appears to be valued at more than $1 each, they may not be entered free of duty under this tariff provision unless they are marked as samples or treated in some way to render them unsuitable for commercial sale or any use other than as samples for obtaining orders for similar articles.
HQ 555552 dated August 10, 1990 held that non-quota footwear imported for sample use 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 free entry under subheading 9811.00.60, HTSUS, provided the district director is satisfied that such treatment renders the shoes unsuitable for use for any purpose other than soliciting orders for foreign merchandise. The submitted sample does have “SAMPLES NOT FOR RESALE” imprinted on the inside portion of the tongue. It is the opinion of this office that the marking method used, i.e. a “heat applied label” qualifies the footwear 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 646-733-3042. Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division