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 gold star from Switzerland.
Dear Ms. Hooker:
In your letter dated December 9, 2014, you requested a tariff classification ruling. Additional descriptive information was provided to this office on December 15 and 17, 2014.
. The merchandise is identified as the “Valcambi CombiBartm Star.” The item is composed of five individual kite shaped sections that form a star when fitted together. Each of the five sections is stamped on one side by weight in grams (1 gram per section for a total weight of 5 grams) and the purity of the gold (999.9), and bears a hallmark, while the other side may be finished in one of two ways, either highly polished to a mirror finish or decorated with numerous small stars. This item measures 32.38 x 30.80 x 34.00 mm.
You proposed classification for the 5 gram gold stars under subheading 7115.90.0530 of the 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 and not otherwise marked or decorated than with weight, purity, or other identifying information: Of gold.” However, the Valcambi CombiBartm Star is not in rectangular form, and is further marked or decorated.
The applicable subheading for the Valcambi CombiBartm Star will be 7115.90.3000, HTSUS, which provides for “Other articles of precious metal or of metal clad with precious metal: Other: Other: Of gold, including metal clad with gold.” The rate of duty will be 3.9% 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