CLA-2-64 OT:RR:NC:N4:447
Curtis Dong
Topline Corporation
13150 SE 32nd Street
Bellevue, WA 98005
RE: The tariff classification and marking of footwear samples
Dear Mr. Dong:
In your letter dated December 1, 2009 you requested a tariff classification ruling for the marking of footwear imported as samples under subheading 9811.00.60.
You state in your letter that footwear samples from foreign countries are customarily entered into this country by salesmen for the purpose of soliciting sales. In cases where the sample is not permanently stamped or labeled with the words “Sample Not For Resale,” the salesman will handwrite these words both conspicuously and indelibly with a permanent marker on either the sole or upper of the shoe. In support of your claim that these samples qualify for duty free treatment, you reference ruling HQ 557825 which affirms in part, that footwear imported for sample use under subheading 9811.00.60 be marked so that the “legend cannot be removed without disfiguring the soles of the shoe and the legend is stamped on the sole in close proximity to the heel so that the ink will not likely wear off.” You provide a photograph of a sample bearing this marking.
The applicable subheading for the marking of footwear samples will be 9811.00.60 which states:
“any sample (except samples covered by heading 9811.00.20 or 9811.00.40),
valued not over $1 each, or marked, torn, perforated or otherwise treated so
that it is unsuitable for sale or for use otherwise than as a sample, to be used
in the United States only for soliciting orders for products of foreign countries.”
The rate of duty will be Free.
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 (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division