HQ 555552: Marking of footwear imported as samples

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 555552

                                    August 10, 1990

            CLA-2 CO:R:C 555552 RA

            CATEGORY:  Classification

            TARIFF NO.:  9811.00.60

            Michael S. O'Rourke, Esq.
            Rode & Qualey
            295 Madison Avenue
            New York, New York 10017

            RE:  Marking of footwear imported as samples

            Dear Mr. O'Rourke:

                 This is in response to your letter of December 19, 1989,
            on behalf of Pagoda Trading Co., Inc., St. Louis, Missouri,
            requesting a clarification of the requirements applicable to
            footwear imported under the free provision in subheading
            9811.00.60, Harmonized Tariff Schedule of the United States
            (HTSUS).

            FACTS:

                 The merchandise consists of footwear imported for use as
            samples for soliciting orders for foreign-made products which
            are entitled to free entry under subheading 9811.00.60, HTSUS
            (formerly 860.30, Tariff Schedules of the United States
            (TSUS)), if they have been marked, torn, perforated, or
            otherwise treated so as to render them unsuitable for any
            other use.  The marking requirements for such samples are set
            forth in the interim update of Customs Directive 3500-07,
            Textile Sample Guidelines dated January 4, 1989.  The
            guidelines provide that the minimum acceptable method of
            complying with the requirements of this tariff provision would
            be to drill a 1/4-inch hole in the sole of each shoe.  Also,
            in the case of textile footwear subject to visa requirements
            or quota restraints, a label with the words "Sample-Not-For-
            Resale" must be permanently attached to a place on the
            footwear which is readily visible.

                 You point out that under our rulings relating to item
            860.30, TSUS, the importer had the option of attaching a label
            rather than having a hole drilled in the sole of the sample
            shoe.  You ask whether this is still the case with respect to
            non-quota footwear.












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            ISSUE:

                 Does non-quota footwear require a 1/4-inch hole drilled
            in the soles in order to be entitled to free entry under
            subheading 9811.00.60, HTSUS?

            LAW AND ANALYSIS:

                 Subheading 9811.00.60, HTSUS, provides for the free entry
            of sample articles valued at less than $1 or treated to render
            them unsuitable for any use other than as samples for taking
            orders for foreign-made merchandise.  In Headquarters Ruling
            Letter 058647 dated October 25, 1978, we held that under the
            predecessor statute the importer could opt to indelibly stamp
            the sole of a shoe "Sample-Not-For-Resale" instead of drilling
            or punching a hole in the sole or heel of the sample.  You
            state that this alternative treatment to render footwear
            unsuitable except for sample use was confirmed in subsequent
            correspondence but appears to conflict with the wording of
            Customs Directive 3500-07.  This directive pertaining to the
            entry procedure for textile products provides that a 1/4-inch
            hole in the sole of each shoe is the minimum acceptable
            treatment for footwear.  In view of this, you request a
            clarification as to acceptable treatment and contend that the
            importer should have the option to either drill a hole in the
            sole or attach a label with the words "Sample-Not-For-Resale
            in a readily visible place.

                 We are of the opinion that, in consideration of our past
            rulings and established position, non-quota footwear samples
            may be either drilled or marked with a label at the importer's
            option, provided the appropriate district director is
            satisfied that the treatment is sufficient to insure that the
            footwear can be used only as samples for soliciting orders for
            foreign merchandise.

            HOLDING:

                 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, HTSUS, provided the district


















                                         - 3 -


            director is satisfied that such treatment renders the shoes
            unsuitable for use for any purpose other than soliciting
            orders for foreign merchandise.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division