CLA-2-71:OT:RR:NC:N1:121
Mr. Stefan Ott
Geiger Edelmetalle LLC
148 Doughty Blvd., Suite 308
Inwood, NY 11096
RE: The tariff classification of silver rounds from Germany
Dear Mr. Ott:
In your letter dated January 31, 2014, you requested a tariff classification ruling.
The two articles under consideration are identified as a “1 oz Silver round 0.999-LEV/J.S. Bach” and a “1 oz Silver round 0.999- Schloss Güldengossa.” Each article is a round made of 99 percent silver and weighing 1 troy ounce (31.1034 grams). They are manufactured by a privately owned mint and are not manufactured on behalf of any country. They are not legal tender and do not have an engraved nominal value. You indicate that that their purchasing and selling price is determined by weight.
The obverse of the “1 oz Silver round 0.999-LEV/J.S. Bach” depicts the profile of Johann Sebastian Bach and the dates “1685” and “1750,” which represent the years of his birth and death. The reverse side depicts “2010,” “1 OZ.” and “Feinsilber 999” in the center, with the company name “Leipziger Edelmetall” and the word “Verarbeitung” along the edge.
The obverse of the “1 oz Silver round 0.999- Schloss Güldengossa” depicts an image of the Güldengossa palace and the name “Schloss Güldengossa” encircled by numerous stars along the edge. The reverse side depicts “1 OZ.” in the center, with the company name “Geiger Edelmetalle” and “Feinsilber 999” around the edge.
You propose classification of the silver rounds in subheading 7118.90.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for coin. However, because the silver rounds are not legal tender, nor legal tender removed from circulation, they are not classified in heading 7118, HTSUS.
The applicable subheading for the silver rounds will be 7114.11.7000, HTSUS, which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, of silver, whether or not plated or clad with other precious metal, other. The rate of duty will be 3 percent 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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division