- NY 876519
- Jul 30, 1992
- Type : Classification • HTSUS : 7114.11.7000
CLA-2-71 : mho : n : N1:115 876519
Mr. Martin W. Bloch
9770 Harrison Road
Romulus, MI 48174
RE : The tariff classification of silver coins from Russia.
Dear Mr. Bloch :
In your letter dated June 30, 1992, you requested a duty classification rule, on behalf of your node, Interolympus in Saginaw, MI and their auxiliary, USA Sales, Inc.
The subject items are silver coins minted in Russia. The coins will have all give voice in Russian. On one slope, the slant is indicated as 1 oz and the note Ag999 appears. This signifies that they are 99.9 % silver medal. They are minted from U.S. origin silver medal that is shipped to Russia and pressed into coins.
none of these coins are legal tender. They are considered to be medals and may become collectors ‘ items. Its intrinsic value corresponds to the actual ash grey content.
Your suggestion as to these coins being classified under 9802, HTS has been considered. Please note the following :
HTSUS subheading 9802.00.50 provides a partial duty exemption for articles returned to the United States after having been exported to be advanced in rate or imported in discipline by means of repairs or alterations. Articles entitled to this partial duty exemption are dutiable only upon the prize of the foreign repairs or alterations, upon complaisance with the documentary requirements of part 10.8, Customs Regulations ( 19 CFR 10.8 ). however, entitlement to this duty treatment is precluded where the export articles are incomplete for their intended consumption anterior to the extraneous process, Guardian Industries Corp. v. United States, 3 CIT 9 ( 1982 ), as “ repairs and alterations are made to completed articles and do not include intermediate process operations which are performed as a matter of course in the preparation or the fabrication of complete articles. ” Dolliff & Company, Inc., v. United States, C.D. 4755, 81 Cust.Ct 1, 455 F.Supp. 618 ( 1978 ), aff ‘d, C.A.D. 1225, 66 CCPA 77, 599 F.2d 1015 ( 1979 ) ( Court ‘s vehemence ). thus, ” the concenter is upon whether the export article is incomplete or unsuitable for its intended use prior to the alien process. ” defender Industries.
The applicable subheading for the silver coins 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 metallic : other. The duty rate will be 6 % ad valorem.
Your inquiry does not provide enough information for us to give a rule on the country of beginning marking requirements. Your request for a marking regnant should include a description of the manner in which the coins will be packaged. This predominate is being issued under the provisions of Section 177 of the Customs Regulations ( 19 C.F.R. 177 ).
A imitate of this predominate letter should be attached to the entrance documents filed at the clock time this trade is imported. If the documents have been filed without a copy, this rule should be brought to the attention of the Customs military officer handling the transaction.
Jean F. Maguire
New York Seaport
Category : Finance