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NY N015878

August 28, 2007



TARIFF NO. 7114.11.7000

Mr. Charles Hatton
Seawanhaka Corinthian Yacht Club
Yacht Club Road
Oyster Bay, NY 11771

RE: The tariff classification of a trophy from the United Kingdom

Dear Mr. Hatton:

In your letter dated August 15, 2007, you requested a tariff classification ruling.

The merchandise is a yachting trophy made of silver. It is approximately 32 inches in height and 14.5 inches in width. The trophy has two swept handles, a trumpet form foot, and numerous applied silver cartouches containing engraved information about individual challenges. In your letter, you state that this trophy will replace the Seawanhaka International Challenge Cup, a century old yachting trophy that was lost in Hurricane Katrina. You suggest classification under headings 9703 as original sculptures and statuary, or 9705 as collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest. However, the trophy is not an original sculpture by a recognized artist as required under heading 9703. And to be classified under heading 9705, the trophy would need to be the original trophy, and not a replica.

The applicable subheading for the trophy will be 7114.11.7000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of goldsmiths’ or silversmiths’ wares and parts thereof, of precious metal or of metal clad with precious metal, of precious metal, whether or not plated or clad with precious metal, other. The duty rate will be 3 percent ad valorem.

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 Ann Taub at 646-733-3018.


Robert B. Swierupski

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