CLA-2-64:RR:NC:TP:347 D80082
Mr. William J. Maloney
Rode & Qualey
295 Madison Avenue
New York, N.Y. 10017
RE: The tariff classification of samples from China or Hong Kong.
Dear Mr. Maloney:
In your letter dated July 9, 1998, written on behalf of your client,
Deckers Outdoor Corporation, you requested a tariff classification ruling for
footwear samples which you state will be manufactured in either China, Hong
Kong, or other countries and imported through various United States ports of
entry.
You state that your client plans to import certain athletic type footwear
samples for use in soliciting orders for foreign-
made products. It is proposed that the sample shoes will be marked with a
sewn-in label located on the inside of the tongue which bears the legend "Sample
Not For Resale No Commercial Value." You also state that, alternatively, your
client proposes to print only the legend "Sample Not For Resale" in type of
comparable size to that on the label sewn into the enclosed sample.
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 each or are treated to make 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 such as the submitted sample,
which is marked with a sewn-in label located on the inside of the tongue bearing
the legend "Sample Not For Resale No Commercial Value" is not eligible for
duty-free entry under the provisions of subheading 9811.00.60, HTS. The sewn-in
label located on the inside of the tongue of the sample you have provided, while
secure, is not permanent and can easily be removed without disfiguring the shoe,
and in itself does not meet the requirements of Subheading 9811.00.60 which
specifically states that one of the requirements for duty-free treatment is that
the sample be unsuitable for commercial use other than as a sample. A more
acceptable method of marking the footwear would be to drill a 1/4-inch hole in
the sole, or mark the outer sole or the sock lining in a readily visible place
with an indelible stamp "Sample Not For Resale." If you choose to mark the sock
lining with an indelible stamp and the sock lining is removable, as in the
sample which you have provided, the top of the outer sole should also be marked
"Sample Not For Resale." This also assumes that the ink will not wear off and
cannot be removed without disfiguring the shoes.
Footwear will be entitled to subheading 9811.00.60, HTS, only if mutilated
or marked accordingly in indelible ink or paint as prescribed in the relevant
portion of the guidelines.
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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division