CLA-2-42:S:N:N3G:341
Mr. Robert H. Shor
Barnes, Richardson & Colburn
475 Park Avenue South
New York, N.Y. 10016
RE: The tariff classification of a coin presentation case from
Canada
Dear Mr. Shor:
In your letter dated April 15, 1991, you requested a tariff
classification ruling. Your request is on behalf of Universal
Packaging Corp., Canada and its' subsidiary Unique Packaging
Corp., Plattsburg, N.Y.
The sample submitted is a presentation case for proof
versions of the U.S. gold bullion coins and are manufactured to
specifications specified in United States Mint, Office of
Procurement contract TM-BC-88-1002. The contract indicates that
the item is item B-1 through 4. It appears that the item is the
same basic case only the interior is adapted to contain four
different weight gold coins. You have stated that the item is
made in Canada.
The case is a specially shaped and fitted container designed
to provide storage, protection and, when necessary, portability.
It is manufactured of a metal plate and paperboard base material
over which a velvet man-made textile material is placed. The
interior is specially fitted with satin pads, a polystyrene
insert and an ornamental 5/8" wide ribbon located diagonally on a
45 degree angle across the lower left hand corner of the front
cover satin pad. The exterior is ornamented with a metal die
cast Heraldic Eagle, brass corners, a date plate and
identification plate indicating the gold content. Each case is
closed by means of a friction type metal clasp and post. The
case is of the type in which articles of jewelry and similar
articles are presented and sold and is suitable for long term
use. It is noted that the ultimate purchaser of the container
will be the retail purchaser of the commemorative coin with
case.
You have indicated that the case will ordinarily be imported
in an unfinished condition. When imported in separate
shipments, the insert will be assembled to the case in the United
States. In some instances the case may be imported in a
completed condition. The unfinished container is considered
substantially complete and will be classified as finished.
The applicable subheading for the presentation case, item B,
will be 4202.92.9020, Harmonized Tariff Schedule of the United
States (HTS), which provides for "trunks, suitcases,...;
traveling bags, ...jewelry boxes, powder cases, cutlery cases and
similar containers...of textile materials...Other, Other, Other,
of man-made fibers". The duty rate will be 20 percent ad
valorem.
Goods classifiable under subheading 4202.92.9020, HTS, which
have originated in the territory of Canada, will be entitled to a
14 percent rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
It is noted that the sample submitted is not legally marked
with the country of origin as provided by 19 U.S.C. 1304.
Section 304 of the Tariff Act of 1930 as amended, (19 U.S.C.
1304) provides in general that all articles of foreign origin
imported into the U.S. must be legibly, conspicuously and
permanently marked to indicate the country of origin to an
ultimate purchaser in the United States.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York
Seaport