CLA-2-71:RR:NC:G1:115 B86326
Mr. Bruce Edwards
Metalor USA Refining Corporation
255 John L. Dietsch Boulevard
P.O. Box 255
North Attleborough, MA 02761-0255
RE: The tariff classification of wafers from Switzerland
Dear Mr. Edwards:
In your letter dated June 5, 1997, you requested a tariff classification ruling.
The items are gold, silver and platinum "wafers". The primary use for these wafers is collection, since each has a value that corresponds to the world value of the metal from which it is made. They are not in themselves jewelry items. They will be for further sale to coin and bullion dealers.
The standard gold wafers are available in denominations of 1, 2, 5, 10, 20, 50 and 100 grams as well as 1/2 ounce and 1 ounce sizes. They are rectangular in shape, but could be made round upon request.
The gold wafers are made in the following versions:
Version Dimensions Reference #
1 gram 15.0 x 8.7 x 0.54 mm PQBA 1
2 grams 19.0 x 11.5 x 0.65 mm PQBA 3
5 grams 23.0 x 14.0 x 1.00 mm PQBA 5
10 grams 25.5 x 15.5 x 1.50 mm PQBA 9
20 grams 31.3 x 18.3 x 2.00 mm PQBA 12
50 grams 44.2 x 25.7 x 2.50 mm PQBA 16
100 grams 47.5 x 27.5 x 4.30 mm PQBA 19
1/2 ounce 28.5 x 16.9 x 1.90 mm PQBA 25
1 ounce 41.0 x 24.0 x 1.90 mm PQBA 23
The standard silver wafers are available in denominations of 5, 10, 20, 50, and 100 grams as well as in 1/2 ounce and 1 ounce sizes. As with the gold wafers, custom-made denominations and/or sizes can be developed.
Platinum wafers are available in denominations of 5, 10, 20, 50 and 100 grams as well as in 1/2 and 1 ounce sizes. The fineness for the gold, silver and platinum wafers is 999.9 per thousand.
The applicable subheading for the gold wafers will be 7115.90.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or of metal clad with precious metal: of gold, including metal clad with gold. The duty rate will be 5.5% ad valorem.
The applicable subheading for the silver wafers will be 7115.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or of metal clad with precious metal: of silver, including metal clad with silver. The duty rate will be 4.2% ad valorem.
The applicable subheading for the platinum wafers will be 7115.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of precious metal or of metal clad with precious metal: other. The duty rate will be 5.6% ad valorem.
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 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 Melvyn Birnbaum at 212-466-5487.
Sincerely,
Robert B. Swierupski
Chief, Metals & Machinery Branch
National Commodity
Specialist Division