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NY F88503

June 26, 2000

CLA-2-71:RR:NC:N1:113 F88503


TARIFF NO.: 7114.11.6000

Mr. Preston J. Shea
Transcontinental Trading, Inc.
8777 North Gallery Center Drive, Suite 2545 Scottsdale, Arizona 85258

RE: The tariff classification of silver figurines from China

Dear Mr. Shea:

In your letter dated June 9, 2000, you requested a tariff classification ruling.

The merchandise is a number of cast figurines, formed of 99.95% pure silver. They are to be imported to be re-melted and re-formed into hallmarked silver bars. You have requested guidance as to the applicability of heading 7112.90, HTS, which provides for waste and scrap of precious metal. Items classified within this heading must be fit only for the recovery of the precious metal. The figurines must be broken to the point that they are no longer fit for their original use. In addition, if the items can be reused for their former purpose through repair or renovation or can be converted for other uses without being subjected to processes for the recovery of precious metal, they would not qualify, even if damaged or cut into pieces, as waste or scrap within heading 7112, HTS.

The applicable subheading for the figurines otherwise 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 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 rate of duty will be 3 percent 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 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 212-637-7008.


Robert B. Swierupski

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