CLA-2-71:OT:RR:NC:N4:433
Shelley M. Hooker
International Logistics Manager
APMEX, Inc.
226 Dean A. McGee Ave.
Oklahoma City, OK 73102
RE: The tariff classification of a silver star from Germany.
Dear Ms. Hooker:
In your letter dated December 10, 2014, you requested a tariff classification ruling. Additional descriptive information and an illustration was provided to this office on December 15, 2014.
. The merchandise is identified as the “Valcambi CombiBartm Star.” Each star is a marked on one side with weight in grams (500 grams), the purity of the silver (999.9) and the name and hallmark of the manufacturer. The other side is not marked or decorated.
You proposed classification for the 500 gram silver stars under 7115.90.0560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in part, “articles of precious metal, in rectangular or near rectangular shapes, containing 99.5 percent or more by weight of a precious metal…” However, the Valcambi CombiBartm Star is not a rectangular shape. The applicable subheading for the silver Valcambi CombiBartm Star will be 7115.90.4000, HTSUS, which provides for “Other articles of precious metal or of metal clad with precious metal: Other, Other: Of silver, including metal clad with silver. The rate of duty will be 3% ad valorem. 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 Neil H. Levy at E-mail address: [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division