CLA-2-71:RR:NC:N1:113 J83675

Mr. Richard H. Abbey
655 15th Street, NW
Suite 900
Washington, DC 20005

RE: The tariff classification of minted gold bars from Switzerland.

Dear Mr. Abbey:

In your letter dated April 15, 2003, you requested a ruling on behalf of Manfred, Tordella & Brookes, Inc. on tariff classification.

The merchandise is minted, rectangular, gold-bullion bars, in weights from one gram to one ounce. On one side, the bars are marked with the purity of the gold (99.9%), the weight of the bar, the manufacturer’s hallmark and the country of origin. The other side is marked with a registered trademark. The trademarks include the Rose, Cleopatra, Maria, Liberty, Liberty Maxi Gram, Liberty Mini Gram and Liberty Trade Gold.

The applicable subheading for this product will be 7115.90.0530, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of precious metal, in rectangular or near rectangular shapes, containing 99.5 percent or more by weight of a precious metal and not otherwise marked or decorated than with weight, purity, or other identifying information, of gold. The general rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).

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 James Smyth at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division