CLA-2-74:S:N:N3:115 891591
Ms. Nicole Wright
Wee Gates Inc.
39 Madison Avenue
Toronto, Ontario M5R 2S2
RE: The tariff classification of "Pocket Medallions" from Canada.
Dear Ms. Wright:
In your letter dated October 12, 1993, you requested a
tariff classification ruling.
The subject products are described as "pocket medallions".
They will be made of solid brass, solid copper with a bronze
finish, sterling silver and 10K gold, respectively. Each
medallion, approximately 1 3/4 inches in diameter, will have an
"Inukshuk" stamped in the middle and comes engraved with a message.
It will be packaged in a box made of cardboard. In the box is a
solid oak base with a felt sticky dot and a piece of cotton batting
which will help hold the medallion in place. The medallions will
be used as gift items or awards.
The applicable subheading for the solid brass medallion and
the solid copper medallion with a bronze finish will be
7419.99.5050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of copper: other: other.
The duty rate will be 5% ad valorem.
The applicable subheading for the sterling silver medallion
will be 7114.11.7000, Harmonized Tariff Schedule of the United
States (HTS), which provides for articles of goldsmiths' or
silversmiths' wares and parts thereof: of silver, whether or not
plated or clad with other precious metal: other. The duty rate
will be 6% ad valorem.
The applicable subheading for the 10K gold medallion will be
7114.19.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of goldsmiths' or silversmiths'
wares and parts thereof: of other precious metal whether or not
plated or clad with precious metal. The duty rate will be 7.9% ad
valorem.
Goods classifiable under subheading 7419.99.5050, HTS, which
have originated in the territory of Canada, will be entitled to a
2.5% rate of duty under the United States-Canada Free Trade
Agreement (FTA) upon compliance with all applicable regulations.
Goods classifiable under subheadings 7114.11.7000 and
7114.19.0000, HTS, which have originated in the territory of
Canada, will be entitled to a free rate of duty under the United
States-Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
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