CLA-2 RR:TC:MM 959721 JAS
Port Director of Customs
P.O. Box 1490
St. Albans, VT 05478
RE: PRD 0201-96-100237; Brass Coin Blanks, Circular Brass Discs Stamped From Brass Plate or Sheet, Heading 7409, Chapter 74,
Note 1(g); Articles of Copper, Heading 7419; HQ 950313
Dear Port Director:
This is our decision on Protest 0201-96-100237, filed
against your classification under the Harmonized Tariff Schedule
of the United States (HTSUS), of brass coin blanks, products of
Poland. The entry under protest was liquidated on April 19,
1996, and this protest timely filed on July 17, 1996.
The articles under protest are brass coin blanks, typically
measuring 0.844 inch in diameter and 0.051 inch in thickness,
edge rolled. They are copper/zinc alloys, contain a minimum of
70.05 percent, by weight, copper with zinc predominating over the
remaining elements. The file contains no further descriptions.
After post-importation die stamping and other processing,
articles of this type have been used as casino gaming tokens.
These blanks were entered under a provision for copper plates,
sheets and strip in HTS heading 7409. They were reclassified
under a provision in HTS heading 7419 as articles of copper.
The provisions under consideration are as follows:
7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm: - 2 -
Of copper-zinc base alloys (brass):
* * * *
7419 Other articles of copper:
7419.91.00 Cast, molded, stamped or forged, but not further worked
Whether brass coin blanks, as described, are copper plates,
sheets and strip of heading 7409.
LAW AND ANALYSIS:
Merchandise is classifiable under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRIs). GRI 1 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, and provided the headings or notes do not
require otherwise, according to GRIs 2 through 6.
With certain other exceptions that are not relevant here,
heading 7419 covers all articles of copper other than those
covered by the preceding headings of Chapter 74. Therefore, if
the brass coin blanks are provided for in heading 7409, they
cannot be goods of heading 7419. In this regard, Chapter 74,
Note 1(g), HTSUS, defines Plates, sheets, strip and foil, in
part, to include flat-surfaced products of solid rectangular
(other than square) cross section with or without rounded
corners, of a uniform thickness, which are of a shape other than
rectangular or square, of any size, provided that they do not
assume the character of articles or products of other headings.
The brass coin blanks in issue are within this description.
Moreover, there is no claim nor independent evidence in the file
that by their processing they have assumed the character of goods
of heading 7419, i.e., articles of copper. HQ 950313, dated
December 10, 1991, is in accord.
- 3 -
Under the authority of GRI 1, the brass coin blanks, as
described, are provided for in heading 7409. They are
classifiable in subheading 7409.29.00, HTSUS.
The protest should be ALLOWED. In accordance with Section
3A(11)(b) of Customs Directive 099 3550-065, dated August 4,
1993, Subject: Revised Protest Directive, you should mail this
decision, together with the Customs Form 19, to the protestant no
later than 60 days from the date of this letter. Any
reliquidation of the entry or entries in accordance with the
decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision the Office of
Regulations and Rulings will take steps to make the decision
available to Customs personnel via the Customs Rulings Module in
ACS and to the public via the Diskette Subscription Service, the
Freedom of Information Act and other public access channels.
John Durant, Director