- NY N016199
- Sep 11, 2007
CLA-2-71 : RR : NC:1:117
Neville Peterson LLP
17 State Street-19th Floor
New York, New York 10004
RE : The tariff categorization and country of origin check of silver commemorative coins.
Dear Ms. Polito :
In your letter dated August 21, 2007, on behalf of National Collector ’ s Mint, you requested a duty classification and country of origin marking rule. representative samples of the subject trade were submitted with your request and are being returned to you.
The products in doubt are argent commemorative coins which will be sold to the ultimate buyer in either formative capsules or polybags and shipped in extra knocked out packaging. You department of state that both coins are recognized as legal tender in the countries named on each of them.
The first coin is struck on the front with a picture of the “ Crown Jewels ” in the center of which is set a bantam loss stone. It is emblazoned on the back with the words “ Republic of Sierra Leone ”, arsenic well with a picture of this country ’ south seal. Produced in the United Kingdom from greatest silver, this mint is worth 10 dollars in Sierra Leone.
The irregular flatware coin, valued at one dollar in Tuvula, is produced in Australia. The front of this coin depicts Queen Elizabeth II and is struck with the give voice “ Tuvula ”. On the revoke is a color picture of the USS Missouri.
The applicable subheading for the eloquent coins will be 7118.90.0055, Harmonized Tariff Schedule of the United States ( HTSUS ), which provides for coin, other, other. The rate of duty will be free.
Duty rates are provided for your public toilet and are subjugate to change. The textbook of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at hypertext transfer protocol : //www.usitc.gov/tata/hts/.
The marking codified, section 304, Tariff Act of 1930, as amended ( 19 U.S.C. 1304 ), provides that, unless excepted, every article of extraneous origin ( or its container ) imported into the U.S. shall be marked in a conspicuous position as legibly, indelibly and permanently as the nature of the article ( or its container ) will permit, in such a manner as to indicate to the ultimate buyer in the United States the English name of the state of beginning of the article, at the time of import into the Customs territory of the United States. Containers of articles excepted from marking shall be marked with the mention of the area of beginning of the article unless the container is besides excepted from marking.
It is your contention that the subject trade is not an article within the meaning of this legislative act and therefore not affected by this regulation. You cite HQ Ruling 710855, dated 7/07/79, in corroborate of this claim.
HQ rule 710855 ruled upon the country of beginning marking requirements of travelers checks printed in Canada. This determination was based upon the find that traveler ’ south checks, coins, and other currency are to be viewed as intangibles, or instruments of commerce, and not considered articles within the horizon of incision 1304. consequently, they were exempted from all state of origin marking. Based on this decisiveness, you assert that the same logic applies to the subject coins. This office does not agree.
The Harmonized Tariff Schedule of the United States makes no mention of the terminus intangibles. The only definition comes from the early Tariff Schedule of the United States ( TSUS ), specifically General Headnote 5 ( bel ) which provided for currency ( metal or newspaper ) in stream circulation in any nation and imported for monetary purposes.
In accordance with HQ 079348, dated December 29, 1986, “ The only legitimate allowance available under 5 ( barn ) is for coins issued by governments for use as legal sensitive, that are imported for monetary function, that is not for resale, collecting, or for their cherished metallic message, and that are presently used as money. ” Therefore, having been designated as legal tender does not mean automatic recognition as an intangible of General Headingnote 5 ( boron ) ( TSUS ).
Since these coins are presented to their buyers in such a way as to showcase there beauty or protect them from damage, it is discernible that these pieces are intelligibly being marketed as collectors items and are not being imported for monetary function. Although you state that both of these coins are regarded as legal offer, they do not meet the monetary use prerequisite of an intangible, nor the dictates of Additional U.S. bill 2, and consequently, can not be considered something early than an article for the purposes of 19 USC 1304. consequently, each of the sample coins should be marked accordingly.
This rule is being issued under the provisions of Part 177 of the Customs Regulations ( 19 C.F.R. 177 ).
A transcript of the regnant or the operate number indicated above should be provided with the entrance documents filed at the time this merchandise is imported. If you have any questions regarding the regnant, touch National Import Specialist Gloria Stingone at 646-733-3020.
Robert B. Swierupski