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NY L80773

November 29, 2004



TARIFF NO.: 9811.00.60

Mr. George L. James
Reebok International Ltd.
1895 J.W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of sample footwear from China.

Dear Mr. James:

In your letter dated November 11, 2004, you requested a tariff classification ruling for four footwear samples. Specifically, you ask if the marking “SAMPLE, NOT FOR RESALE” located high on the sock liner or tongue is conspicuous and acceptable for marking sample footwear used to solicit orders and entered under subheading 9811.00.60, Harmonized Tariff Schedule of the United States (HTS).

HQ 555552 dated August 10, 1990 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, HTSUS, provided the district director is satisfied that such treatment renders the shoes unsuitable for use for any purpose other than soliciting orders for foreign merchandise.

The submitted samples have “SAMPLE NOT FOR RESALE” printed either at the top inside portion of the tongue or at the top of the lining. In addition, a sewn in size label on the inside of the tongue contains the statement “DEVELOPMENT SAMPLE” in red lettering directly below the country of origin and sizing information. It is the opinion of this office that the marking format used on the submitted footwear is sufficiently conspicuous and permanent to qualify the footwear for duty free entry under subheading 9811.00.60, 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, Richard Foley at 646-733-3042.


Robert B. Swierupski

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