ENT-6-01-CO:R:C:E 225545 CC
Thomas M. Worrell
President
German American Volkssport Association
106 Shirley Drive
Yorktown, VA 23693
RE: Pewter plates given as awards; subheading 9807.00.40, HTSUS
Dear Mr. Worrell:
You have inquired whether pewter plates made in Germany and
given as awards in the United States are eligible for duty free
treatment under subheading 9807.00.40 of the Harmonized Tariff
Schedule of the United States (HTSUS).
FACTS:
You state that your organization, the German American
Volkssport Association (GAVA), is a non-profit tax exempt
organization. Its purpose is to provide recreational sports for
the family in the form of walking. Guided walks are open to the
general public free of charge, and your association offers a
commemorative award to those who so desire.
The awards the subject of your request are pewter plates
that are obtained from a German company. The round metal plates
are coated with various metallic colors, have a flat base, and
measure 2 inches in diameter. You state that the plates are not
for resale to the general public for profit; they are only
offered as awards. In addition, you state that you have received
refunds for duties paid in the past for this merchandise and
request that we issue a ruling finding the pewter plates to be
subject to duty free treatment under subheading 9807.00.40,
HTSUS.
ISSUE:
Whether the pewter plates qualify for an exemption from duty
under subheading 9807.00.40, HTSUS?
LAW AND ANALYSIS:
General Note 1 to the HTSUS provides in general that all
goods imported into the Customs territory of the United States
from outside thereof are subject to duty unless specifically
exempt. Subheading 9807.00.40, HTSUS, is a specific exemption
from the payment of duty for articles of metal (including medals,
trophies and prizes), for bestowal on persons in the United
States, as honorary distinctions by foreign countries or citizens
of foreign countries.
Although the pewter plates are made in Germany, they are not
bestowed by a foreign country or by citizens of a foreign
country, based on the information you have submitted.
Consequently, the pewter plates do not meet the terms of
subheading 9807.00.40, HTSUS, and are not eligible for a duty
exemption under that provision. In addition, there are no other
duty exemption provisions in Chapter 98, HTSUS, that would apply
to your merchandise.
We note that in accordance with section 145.26 of the
Customs Regulations (19 CFR 145.26), copy enclosed, rates of duty
assessed on mail entries are not binding on future importations.
Consequently, you may wish to receive a binding classification
ruling to ascertain the duty rate applicable to the pewter
plates. Enclosed is a pamphlet which describes how to obtain a
binding tariff classification ruling.
HOLDING:
The pewter plates are not eligible for exemption from duty
under subheading 9807.00.40, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosures