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NY J86770




August 6, 2003

CLA-2-64: RR: NC: TA: 347 J86770

CATEGORY: CLASSIFICATION

TARIFF NO.: 9811.00.60

Ms. Ann Vietello
Etienne Aigner
47 Brunswick Ave.
Edison, NJ 08818

RE: The tariff classification of footwear under subheading 9811.00.60 HTS.

Dear Ms. Vietello:

In your letter dated July 17, 2003, you requested a tariff classification ruling for footwear samples which you state will be manufactured in foreign countries and imported through, we presume, various United States ports of entry.

You state that submitted sample identified as style “Study,” will be used in soliciting orders for the foreign-made products. You state that the samples will have a “hard to remove” adhesive sticker and the word “Sample” embossed on the insole in a contrasting and indelible ink color. You further state, that to mark the shoes in any other way would drastically affect appearance and salability. The sample you submitted is a woman’s dress shoe with the phrase “Sample” printed in small embossed indelible ink lettering on the bottom of the outsole in the middle of the arch.

Subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTS) provides for 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 HLR 555552 dated August 10, 1990, it was held that non-quota footwear imported for sample use may either have a ¼ 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 submitted shoe’s embossed “Sample” marking in the middle of the arch is too small and non-distinct. The lettering should be bigger and bolder and the phrase “Sample” should be modified to read “Sample Not For Resale.” We therefore hold that this shoe marked in the manner as you have provided will not qualify for duty-free entry under the provisions of subheading 9811.00.60 (HTS).

We are returning the sample as you requested.

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,

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