CLA-2-71:OT:RR:NC:N4 462
Manish Mehta
Rivaaz LLC
7024 Viridian Lane Austin, TX 78739
RE: The tariff classification of gold coins from India
Dear Mr. Mehta:
In your letter dated August 25, 2023, you requested a tariff classification ruling.The ruling was requested for gold coins. Product information and photos were submitted for our review.
The request concerns 24 karat gold coins with Indian gods engraved or embossed on them. The coins are used for Indian religious purposes/rituals and are given as gifts during weddings and other festive occasions. There are two types of coins, both of them are not considered legal tender. One coin includes a hook and the other does not have a hook. They include denominations of 1, 2, 5, and 10 grams. The hooks are to attach the coins to God idols using a cotton thread during Indian religious purposes/rituals. These coins are not worn as pieces of jewelry.
The applicable subheading for the gold coins will be 7118.90.0019, Harmonized Tariff Schedule of the United States (HTSUS), which provides for coin: other: gold: 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Sary at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division