CLA-2-:RR:NC:N1:113 R01031
Mr. Jiri Skala
International Marketing Services, Ltd.
Jaklovecka 24/1316
Slezska Ostrava, Czech Republic 701 00
RE: The tariff classification of commemorative medals from The Czech Republic.
Dear Mr. Skala:
In your letter dated November 2, 2004, you requested a ruling on tariff classification.
The merchandise consists of medals of either gold or silver commemorating moments in Czech history. They will be imported in a fitted, wooden box. The gold medals are 18 carat; the silver medals are 925/1000.
The applicable subheading for the silver medals will be 7114.11.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, of precious metal, whether or not plated or clad with precious metal, of silver, whether or not plated or clad with other precious metal, articles not elsewhere specified or included of a type used for household, table or kitchen use, other. The general rate of duty will be 3 percent ad valorem.
The applicable subheading for the gold medals will be 7114.19.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, of precious metal, whether or not plated or clad with precious metal, of other precious metal whether or not plated or clad with precious metal. The general rate of duty will be 7.9 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.).
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 James Smyth at 646-733-3018.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division