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

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

RE: The tariff classification of “The Source” publication from Canada

Dear Ms. Bounds:

In your letter dated July 30, 2012, you requested a tariff classification ruling.

The ruling was requested on a business publication entitled “The Source”. It is a business publication written and published by Payless Shoesource for their sale associates. The articles will focus on various business and marketing activities for the business cycles. The publication consists of 24 pages including the front and back cover.

The applicable subheading for the “The Source” publication will be 4902.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Newspapers, journals and periodicals, whether or not illustrated or containing advertising material: Other: Other: Other: Other (including single issues tied together for shipping purposes). 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 Albert Gamble at (646) 733-3037.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division