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The tariff classification of footwear samples
Issued August 4, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N070279 (August 4, 2009)
Tariff classification
HTS codes: 9811.00.60
Headings: 9811
Product description
The submitted item is a flat representation of the left side of an athletic shoe cemented to a backer board. There is no outer sole and the item is incapable of use as footwear.
CBP rationale
The applicable subheading for the sample will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for samples valued not over $1each, marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries.
Full text
N070279 August 4, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Cheryl Vandergraff DC Shoes, Inc. 1333 Keystone Way, Unit A Vista, CA 92081 RE: The tariff classification of footwear samples Dear Ms. Vandergraff: In your letter dated July 28, 2009 you requested a tariff classification ruling for two-dimensional footwear samples used to solicit orders. The submitted item is a flat representation of the left side of an athletic shoe cemented to a backer board. There is no outer sole and the item is incapable of use as footwear. The applicable subheading for the sample will be 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for samples valued not over $1each, marked, torn, perforated or otherwise treated so that it is unsuitable for sale or for use otherwise than as a sample, to be used in the United States only for soliciting orders for products of foreign countries. The general rate of duty is free. 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 Richard Foley at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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