CLA-2-71:OT:RR:NC:N4:433
Shelley M. Hooker
Manager of International Logistics
APMEX (American Precious Metals Exchange)
226 Dean A. McGee Avenue
Oklahoma City, OK 73102
RE: The tariff classification of a Belarus, Taurus Zodiac Sign silver bullion coin, and the country of origin of the coin struck at the Mint of Poland and issued by the National Bank of the Republic of Belarus.
Dear Ms. Hooker:
In your letter dated June 7, 2012, you requested a country of origin determination. We will also address the classification of the Belarus, Taurus Zodiac Sign silver bullion coin.
Descriptive literature as provided by the Mint of Poland indicates a silver collector coin issued by the National Bank of the Republic of Belarus in the ‘Zodiac Signs’ series presenting the image of a Taurus. The coin is unique in that it is produced using oxidation technology and characterized by oriental stylization. All of the coins of this series have been decorated with colorful zircons.
The coin’s listed features are as follows: face value of 20 Roubles and legal tender in the Republic of Belarus; made of silver (Ag) in the purity of .925; size 38.61 mm; weight 28.28 g; minted up to 25,000 pieces; uncirculated; oxidized and decorated with zircons; and issued in January of 2009.
Obverse: In the central part of the coin there is the image of the sun and the moon. Below the image of the sun and moon, is the graphic symbol of Taurus and the name of the Zodiac sign in Latin and Russian. Around the sun and the moon there are 12 graphic symbols, illustrating each of the Zodiac signs. Above the symbols the name of the series issuer – ?????????? ???????? (Republic of Belarus), the emblem of Belarus, the mintage year, the assay of silver (Ag 925) and the coin face value (20 Roubles).
Reverse:
In the central part – the image of Taurus surrounded by a circular, geometric ornament, reserved only for this coin, which gives the impression of three-dimensionality.
Coins are provided for, eo nomine, in heading 7118 of the Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes (ENs) to heading 7118, HTSUS, in part, states: This heading applies to coins of any metal (including precious metals) of officially prescribed weight and design, issued under government control for use as legal tender. Consignments of individual coins or of sets of coins which are legal tender in the country of issue are classified in this heading even if they are put up for general sale in presentation cases. The heading includes coin which is no longer legal tender but it excludes collectors’ pieces (see Explanatory Note to heading 97.05). As the Belarus, Taurus Zodiac Sign silver bullion coin has an engraved nominal value of 20 Roubles and is legal tender in Belarus, we find that the coin is classified in heading 7118, HTSUS.
The applicable subheading for the legal tender, uncirculated, Belarus, Taurus Zodiac Sign silver bullion coin, will be 7118.90.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Coin: Other; Other.” The rate of duty will be free.
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/.
It is suggested by APMEX that the country of origin for the Taurus Zodiac Sign silver bullion coin should be Belarus, in that, the essential character of the coin, is its current legal status in the country of Belarus. Of proof of legal status, you reference the “Certificate of Authenticity,” which explicitly states: the National Bank of the Republic of Belarus issued this series of coins that were struck at the Warsaw Mint. Below is a copy of that certificate as it pertains to “Taurus” of the Zodiac Signs:
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulation (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
Stipulated in 19 CFR 134.1 (b), “country of origin” is defined as “the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin.” For tariff purposes, the courts have held that a substantial transformation occurs if a new and different article emerges having a distinctive name, character or use. Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).
In reading the Country of Origin Marking, Regulations of 19 CFR 134, we find no special provision for “coinage” that would direct Customs and Border Protection (CBP) personnel to allow for the country of origin of coins to be that of the legal tender status in the country of issue. From the facts presented, there is no substantial transformation of the Taurus Zodiac Sign silver bullion coin taking place in Belarus, and as such, the coin manufactured and produced in Poland is to be marked with country of origin Poland.
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 (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division