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NY M86829

October 2, 2006

CLA-2-83:RR:NC:N1:121 M86829


TARIFF NO.: 8306.21.0000; 8306.29.0000

Ms. Margaret R. Polito
Neville Peterson LLP
80 Broad Street, 34th Floor
NY, NY 10004

RE: The tariff classification and country of origin marking of medallions from Germany

Dear Ms. Polito:

This is in response to your letter dated September 15, 2006, on behalf of National Collector’s Mint, Inc. (NCM), requesting a ruling on the tariff classification of imported medallions and whether it is acceptable to mark the container in which the medallions are repackaged in the U.S. with the country of origin, in lieu of marking the article itself when no other markings appear on the article itself. A marked sample container was not submitted with your letter for review.

NCM intends to import collectible medallions and medallion inlays that will be assembled to medallion bases after importation. The medallions cannot be used for legal tender. They are made of base metal and bear the likeness of famous historical figures and buildings or commemorate historical events. The base metal medallions and inlays may be imported with or without plating with precious metal.

The applicable subheading for the medallions and inlays with plating of precious metal will be 8306.21.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metalstatuettes and other ornaments, and parts thereof, plated with precious metal, and parts thereof. The rate of duty will be 4.5 percent ad valorem.

The applicable subheading for the base metal medallions and inlays without plating will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metalstatuettes and other ornaments, and parts thereof, other. The rate of duty will be free. After importation, the non-plated medallions and inlays are electroplated with precious metal. All electroplated medallions are then lacquered to a high gloss and packaged in a clear, plastic, protective cover. The medallions are sold to consumers in a cardboard sleeve. NCM proposes to indicate the country of origin (Germany) on this packaging material.

Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the medallions is the consumer who purchases the product at retail.

An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. However, since the medallions and inlays are not imported in their marked retail container, whether the subject articles are excepted from individual marking under 19 CFR 134.32(d) is for the port director to decide. In this regard section 134.34, Customs Regulations (19 CFR 134.34), provides that an exception may be authorized at the discretion of the port director under 19 CFR 134.32(d) for imported articles which are to be repacked after release from Customs custody under the following conditions: (1) The containers in which the articles are repacked will indicate the origin of the articles to an ultimate purchaser in the U.S.; (2) The importer arranges for supervision of the marking of the containers by Customs officers at the importer's expense or secures such verification, as may be necessary, by certification and the submission of a sample or otherwise, of the marking prior to the liquidation of the entry.

In this case, assuming that the port director is satisfied that the imported medallions and inlays will be repacked in the manner described above, and that the other conditions set forth in 19 CFR 134.34 are met, the port director may authorize an exception under 19 CFR 134.32(d), in which case marking of the imported medallions and inlays will not be required.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Barbara Kaiser at 646-733-3024.


Robert B. Swierupski

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