The tariff classification of sample footwear from China.

N255899 August 29, 2014 CLA-2-64:OT:RR:NC:N3:447  CATEGORY: Classification TARIFF NO.: 9811.00.60  Mr. Peter Salvato Import Commodity Group LTD 500 Merrick Road Lynbrook, NY 11580 RE:  The tariff classification of sample footwear from China.Dear Mr. Salvato: In your letter dated July 15, 2014, received by this office on August 5, 2014, you requested a tariff classification ruling on behalf of your client Tory Burch LLC. As requested the samples are being returned to you. The submitted samples, identified as Style 308899 and 308365, are women’s shoes. Style 308899 is an “athletic type” shoe with a lace up upper that does not cover the ankle. It has what appears to be a leather upper and a rubber or plastics outer sole. The shoe has a foxing or foxing like band. Style 308365 is a slip-on moccasin with a rubber or plastics outer sole and a textile upper that does not cover the ankle. It is fully lined with a long pile fabric. Specifically, you inquire whether the manner in which the submitted samples are marked qualifies them for duty free treatment under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). The submitted samples have the words “SAMPLE NOT FOR RESALE” embossed on the rubber or plastics outer soles. Footwear valued at more than $1 each, may not be entered free of duty under subheading 9811.00.60, HTSUS, unless they are marked as a sample or treated in some way to rendered unsuitable for commercial sale, or any use other than as samples, for obtaining orders for similar articles. Footwear with the words “Sample-Not-For-Resale” permanently marked in a readily visible place qualifies for free entry under subheading 9811.00.60, HTSUS, provided the district director is satisfied that such treatment renders the footwear unsuitable for use for any purpose other than soliciting orders for foreign merchandise.The submitted samples do have “SAMPLE NOT FOR RESALE” visibly embossed into the rubber or plastics outer sole. It is the opinion of this office that the marking method used, i.e. “embossing,” as well as its location, qualifies the shoes 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 [email protected]. Sincerely,  Gwenn Klein Kirschner Director National Commodity Specialist Division