CLA-2-71:OT:RR:NC:N1:126
Allen Klein
Eastern Merchandise Co. Inc.
2701 2nd Ave Seattle, WA 98121-1207
RE: The tariff classification of gold nuggets from Australia
Dear Mr. Klein:
In your letter dated October 26, 2023, you requested a tariff classification ruling.
Photos of the subject merchandise provided with your submission depict what appear to be gold nuggets in the mass. You further stated the gold nuggets’ percentage of ore was comprised of 92% gold (Au).
Chapter 71, Additional U.S. Note 1 (a) to the Harmonized Tariff Schedule of the United States (HTSUS) states: the term “unwrought” refers to metals, whether or not refined, in the form of ingots, blocks, lumps, billets, cakes, slabs, pigs, cathodes, anodes, briquettes, cubes, sticks, grains, sponge, pellets, shot and similar manufactured forms, but does not cover rolled, forged, drawn or extruded products, tubular products, cast or sintered forms which have been machined or processed otherwise than by simple trimming, scalping or descaling. Based on the submitted information and the photos provided, we find the nuggets fall within the term for “unwrought” as defined by the above U.S. Note.
Consistent with the common meaning of the term “bullion” which has been defined as uncoined gold or silver in the mass considered as so much metal without regard to any value imparted to it by its form, we find that the gold nuggets are classified in subheading 7108.12.10, HTSUS, under the subcategory for bullion in unwrought form. See Headquarters Ruling Letter H051895 dated November 19, 2009.
The applicable subheading for the gold nuggets, will be 7108.12.1017, HTSUS, which provides for “Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form: Nonmonetary: Other unwrought forms: Bullion and dore: Bullion: Other.” The general 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 Elena Pietron at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division