CLA-2-49:OT:RR:NC:2:234

Ms. Dana Bounds
Payless ShoeSource Worldwide, Inc.
3231 Southeast Sixth Avenue
Topeka, KS 66607

RE: The tariff classification of a printed badge from China

Dear Ms. Bounds:

In your letter dated January 6, 2010 you requested a tariff classification ruling.

The ruling was requested on a two-piece badge, lot number 916523. A sample of the badge was submitted for our examination and will be returned to you as you requested. The badge is a two-piece item that measures approximately 2 ½” (w) x ¼” (d) x ¼” (h). The face of the badge is constructed of plastic and printed with the “Payless” logo and the words “Payless ShoeSource.” On the back of the printed plastic face is a small metal plate attached with adhesive tape. There is a separate metal bar containing two round magnetic pieces on one side that magnetically attaches to the metal plate. The two-piece badge is designed to be worn by employees in the retail store. The essential character of the badge is imparted by the printed logo.

The applicable subheading for the printed badge will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter. 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 Patricia Wilson at (646) 733-3037.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division