CBP Ruling W557282 — Eligibility of footwear samples for duty-free entry

Tariff classification

Headings: 9811

Product description

You state that your client, Avia Group International, Inc., imports, principally at Portland, Oregon, certain athletic type footwear, a representative sample of which was submitted. There is a stencil of the legend "SAMPLE NOT FOR RESALE" on the inside rear quarter which extends from the top line to the insole line with letters about 5/16 inch in height. There is also a sewn-in label on the inside quarter at the arch which indicates that the shoe is a sample. You state that the stamped legend is not placed on the sock lining, as approved in Headquarters Ruling Letter (HRL) 556529 of August 12, 1992, because the sock linings in athletic footwear are removable and the stamps thereon would not qualify as suitable permanent markings. You point out that the stamped legend on the inside quarter of the instant footwear is readily visible and renders the product unsuitable for any commercial use other than as a sample. You state that the subject samples are imported in full pairs and are supplied to the sales force of the company for the purpose of taking orders. They are split into one-half pairs when sent to the sales force and when returned after use are either destroyed or donated to some charity. You inquire whether there is a limitation on the value or quantity of samples which may be accorded free entry under subheading 9811.00.60, HTSUS. -2-

CBP rationale

Subheading 9811.00.60, HTSUS, provides for the free entry of articles valued at less than $1 or treated to render them unsuitable for any use other than as samples for taking orders for foreign merchandise. In HRL 555552 of August 10, 1990, it was ruled that nonquota footwear samples may be treated by drilling a 1/4-inch hole in the sole or marked with an indelible stamp "Sample Not For Resale" in a readily visible place, provided the District Director is satisfied that such treatment is sufficient to limit their use only for samples. We are of the opinion that nonquota footwear corresponding to the representative sample submitted which is marked in the place indicated with an indelible stamped legend "Sample Not For Resale" is eligible for duty-free entry under the provisions of subheading 9811.00.60, HTSUS, if used only to solicit orders for foreign products. There is no limitation on the value or quantity of samples which may be accorded free entry under this statute.

Full text

HQ W557282 September 16, 1993 CLA-2 CO:R:C:S W557282 RA CATEGORY: Classification TARIFF NO.: 9811.00.60 John B. Pellegrini, Esq. Ross & Hardies 65 East 55th St. New York, New York 10022-3219 RE: Eligibility of footwear samples for duty-free entry Dear Mr. Pellegrini: This is in response to your letter of August 24, 1993, requesting a ruling on the applicability of subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTSUS), to certain samples of footwear made in the Far East. FACTS: You state that your client, Avia Group International, Inc., imports, principally at Portland, Oregon, certain athletic type footwear, a representative sample of which was submitted. There is a stencil of the legend "SAMPLE NOT FOR RESALE" on the inside rear quarter which extends from the top line to the insole line with letters about 5/16 inch in height. There is also a sewn-in label on the inside quarter at the arch which indicates that the shoe is a sample. You state that the stamped legend is not placed on the sock lining, as approved in Headquarters Ruling Letter (HRL) 556529 of August 12, 1992, because the sock linings in athletic footwear are removable and the stamps thereon would not qualify as suitable permanent markings. You point out that the stamped legend on the inside quarter of the instant footwear is readily visible and renders the product unsuitable for any commercial use other than as a sample. You state that the subject samples are imported in full pairs and are supplied to the sales force of the company for the purpose of taking orders. They are split into one-half pairs when sent to the sales force and when returned after use are either destroyed or donated to some charity. You inquire whether there is a limitation on the value or quantity of samples which may be accorded free entry under subheading 9811.00.60, HTSUS. -2- ISSUE: Is the described marking of the samples sufficient to make them eligible for tariff treatment under subheading 9811.00.60, HTSUS? LAW AND ANALYSIS: Subheading 9811.00.60, HTSUS, provides for the free entry of articles valued at less than $1 or treated to render them unsuitable for any use other than as samples for taking orders for foreign merchandise. In HRL 555552 of August 10, 1990, it was ruled that nonquota footwear samples may be treated by drilling a 1/4-inch hole in the sole or marked with an indelible stamp "Sample Not For Resale" in a readily visible place, provided the District Director is satisfied that such treatment is sufficient to limit their use only for samples. We are of the opinion that nonquota footwear corresponding to the representative sample submitted which is marked in the place indicated with an indelible stamped legend "Sample Not For Resale" is eligible for duty-free entry under the provisions of subheading 9811.00.60, HTSUS, if used only to solicit orders for foreign products. There is no limitation on the value or quantity of samples which may be accorded free entry under this statute. HOLDING: Nonquota footwear marked in a readily visible place with an indelible legend "Sample Not For Resale" may be granted duty free entry under subheading 9811.00.60, HTSUS, if imported only for the purpose of soliciting orders for foreign merchandise. Sincerely, John Durant, Director Commercial Rulings Division

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