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August 23, 1999

CLA-2-64:RR:NC:TP:347 E85206

CATEGORY: CLASSIFICATION

TARIFF NO.: 9811.00.60

Mr. Michael S. O’Rourke
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017

RE: The tariff classification of footwear samples from China, Korea, Hong Kong.

Dear Mr. O’Rourke:

In your letter dated July 28, 1999, written on behalf of your client, Vans, Inc., you requested a tariff classification ruling for footwear samples which you state will be manufactured in China, Korea, Hong Kong or other countries and imported primarily through the port of Los Angeles.

You state that your client plans to import certain athletic type footwear samples, style “Cab 5,” for use in soliciting orders for the foreign-made products. You state that the samples which will be imported are not for sale and will be marked as such within the meaning of subheading 9811.00.60, HTSUS. Van’s proposes to mark the samples in two ways: a sewn-in label located on the inside of the tongue which bears the legend “SAMPLE NOT FOR RESALE” and, using indelible ink, stamp the inside portion of the upper with the statement “SAMPLE NOT FOR RESALE.” You have submitted two samples, one marked with the sewn-in label in the tongue, and the second stamped on the inner lining of the upper. From the samples you submitted, we will assume that you plan to mark the footwear in one of two ways only, not with both the sewn-in label and ink stamp. You also state that the samples will be imported in full pairs, not half-pairs.

Subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTS), provides for the free entry of samples which are either valued at less than $1.00 each or are treated to make them unsuitable for any use other than as samples for taking orders for foreign merchandise. In HRL 555552 dated August 10, 1990, it was 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, HTS, providing the District Director is satisfied that such treatment renders the shoes unsuitable for use for any purpose other than soliciting orders for foreign merchandise.

It is the opinion of this office that the samples submitted, one marked with a stamp on the inner lining of the upper, and the other with the sewn-in label on the inside of the tongue, are eligible for duty-free entry under the provisions of subheading 9811.00.60, HTS, providing the District Director is satisfied that such treatment is sufficient to limit its use only as a sample for soliciting orders.

You also state that the samples will be imported in full pairs, not half pairs. Both shoes in a pair must be treated to make them unsuitable for any use other than as samples for taking orders for foreign merchandise.

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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