CLA-2-74:RR:NC:GI:115 A86378
Ms. Dana-Lee Smirin
Education Africa USA Inc.
2016 O Street, N.W.
Washington, D.C. 20036
RE: The tariff classification of medallions from South Africa.
Dear Ms. Smirin:
In your letter dated July 17, 1996, you requested a tariff classification ruling.
The subject items are known as Nelson Mandela Commemorative Presidential Medallions, depicting the bust of President Nelson Mandela with the inscription "President Nelson R. Mandela." The reverse shows the Union Buildings in Pretoria, South Africa with the inscription "Presidential Inauguration - 10 May 1994 - Unity in South Africa" and a hallmark.
There are four types of medallions described as follows:
1) 5 oz. Bronze
2) 5 oz. Silver
3) 5 oz. Gold
4) 1 oz. Gold
The applicable subheading for the bronze medallion will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper: other: other. The duty rate will be 3% ad valorem.
The applicable subheading for the silver medallion will be 7114.11.7000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of goldsmiths' or silversmiths' wares and parts thereof: of silver, whether or not plated or clad with other precious metal: other. The duty rate will be 5.4% ad valorem.
The applicable subheading for the gold medallions 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 other precious metal whether or not plated or clad with precious metal. The duty rate will be 7.9% ad valorem.
Consideration was given to classifying this product under heading 9705, HTS, as you have suggested. However, the exemplars to the Explanatory Notes in 71.14, clearly classify the medallions therein.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division