CLA-2-97:S:N:N8:233 896256
Mr. William H. Griffin
The Desmond Group
P.O. Box 572
Key Largo, FL 33037
RE: The tariff classification of antique gold and silver coins,
bullion bullion and manufactured items from the Bahama
Islands.
Dear Mr. Griffin:
In your letter dated March 21, 1994, you requested a tariff
classification ruling.
The items consist of gold and silver coins which were minted
in either Spain or the United States, gold and silver bullion which
were minted in the Bahama Islands and manufactured gold and silver
items such as jewelry, plates and flatware. All items are claimed
to be circa 1830 and earlier.
The applicable subheading for the antique gold and silver
coins, bullion and the manufactured articles (jewelry, plates and
flatware) made of gold will be 9706.00.0060, Harmonized Tariff
Schedule of the United States Annotated, HTSUSA, which provides
for: Antiques of an age exceeding one hundred years, other. The
duty rate will be free. The applicable subheading for the
manufactured items (jewelry, plates, flatware) of silver will be
9706.00.0020, HTSUSA, which provides for: Antiques of an age
exceeding one hundred years, silverware. The rate of duty will be
free.
This type of merchandise is subject to examination at time of
importation to verify that all the pieces are antique and over 100
years of age.
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