CLA-2-78:S:N:N3:115 894287
Mr. Sheldon Bernstein
The Irwin Brown Company
212 Chartres St.
P.O. Box 2426
New Orleans, LA 70176-2426
RE: The tariff classification of award medallions from Taiwan.
Dear Mr. Bernstein:
In your letter dated January 25, 1994, you requested a tariff classification ruling, on behalf of your client, The Trophy House in Baton Rouge, LA.
The subject item is an award medallion approximately 2" in diameter with the designation Scholar ARCS Foundation, Inc. on its surface. It is mainly made of lead. This item will be given to award recipients and worn only at ceremonies.
The classification of merchandise under the HTS is governed by the General Rules of Interpretation (GRI'S). GRI 1, HTS, states in part that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes...". This Rule applies to your product.
The applicable subheading for the award medallion will be 7806.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of lead: other. The duty rate will be 3.9% ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport