CBP Ruling N272944 — The tariff classification of sample footwear from China

Tariff classification

Headings: 9811

Product description

The submitted sample, identified as style name “Neither,” is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee boot with a wedge heel and a rubber or plastics outer sole. The external area of the upper is predominantly suede leather. The boot features a functional zipper on the medial side and elastic gore on the lateral side. In your letter you asked if the manner in which the submitted sample is marked qualifies it for duty free treatment under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9811.00.60, HTSUS, provides for the duty-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 the importation of foreign merchandise. The submitted sample has “SAMPLE NOT FOR RESALE” visibly imprinted on the inside of the shoe near the topline.

Full text

N272944 March 11, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 9811.00.60 Ms. Vanessa Bracero Nine West Holdings, Inc. 1411 Broadway New York, NY 10018 RE: The tariff classification of sample footwear from China Dear Ms. Bracero: In your letter dated February 2, 2016, you requested a tariff classification ruling. The submitted sample, identified as style name “Neither,” is a woman’s, closed toe/closed heel, above-the-ankle, below-the-knee boot with a wedge heel and a rubber or plastics outer sole. The external area of the upper is predominantly suede leather. The boot features a functional zipper on the medial side and elastic gore on the lateral side. In your letter you asked if the manner in which the submitted sample is marked qualifies it for duty free treatment under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS). Subheading 9811.00.60, HTSUS, provides for the duty-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 the importation of foreign merchandise. The submitted sample has “SAMPLE NOT FOR RESALE” visibly imprinted on the inside of the shoe near the topline. You state the imported merchandise is sample footwear used to solicit orders of foreign made merchandise and to create demand for future orders. It is the opinion of this office that the marking method used, and location of the marking, is sufficient to render it suitable only as a sample for soliciting orders and qualifies the footwear for duty-free entry under the provisions of subheading 9811.0060, HTSUS. 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 Stacey Kalkines at: [email protected] Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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