CLA-2-71:OT:RR:NC:N4:433
Shelley Hooker, LCB
Manager of International Logistics
APMEX (American Precious Metals Exchange)
226 Dean A. McGee Avenue
Oklahoma City, OK 73102
RE: The tariff classification of a 12 piece silver coin collection and a two piece silver coin set, and the country of origin of those items.
Dear Ms. Hooker:
In your letter dated September 19, 2012, you requested a tariff classification ruling. Illustrative literature was provided.
Item 1 is described as “The Ancient Greek World – 12 Silver Coin Collection.” It is a collection of 12 ancient Greek coins, formerly known as ancient Greek world, obtained from different places and spanning different periods of time. The coins that make up the set were accumulated over a period of years, and were purchased individually and in small groups from scores of dealers and collectors. It is stated that only a small number of these collections were able to be made and that no two collections are exactly alike. No listing of the individual coins that form the collection was provided. This collection comes with a Certificate of Authenticity issued by Robin L. Danziger under the authority of the American Numismatic Association.
Located on the internet, as depicted below, is a similar Ancient Greek World – 12 Silver Coin Collection with its accompanying case, listing of the coins (inside cover of the box), and representative photos of three of the twelve coins:
LIST OF COINS
MILETOS DIOBOL 6/5th CBC SELUCID TETRADRACHM 2nd CBC
PERSIA XERXES SIGLOI 5TH CBC AZES II TETRADRACHM 1st CBC
ATHENS TETRADRACHM 5/4th CBC PHILADELPHUS TETRADRACHM 1st CBC
APOLLONIA DRACHM 5/4th CBC INDO-GREEK DRACHM 2/1st CBC
ALEX THE GREAT DRACHM 4th CBC PERSIS HEMIDRACHM 2nd CBC/ 2nd CADILLYRA DRACHM 2nd CBC PARTHIA DRACHM 2nd CBC/ 2nd CAD
Item 2 is described as “The Roman Love in Genuine Silver (Pius and Faustina I) – 2 Coin Set.” The two coins are 2,000 years old from the Roman Empire, and feature the portraits of Antonius Pius and Faustina I. It is stated that the reverse side of the coins will vary, as the reverse side of the coins honored important events of the gods, as well as, conveyed political messages to the people.
When interpreting and implementing the Harmonized Tariff Schedule of the United States (HTSUS), the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
Both, the ENs to heading 7117 to Chapter 71 of the HTSUS and the ENs to heading 9705 to Chapter 95 of the HTSUS, need to be consulted upon review of the two items of concern. Heading 7118, HTSUS, covers “Coin” issued for use as legal tender and “Coin” that was legal tender at one time but is no longer. Further, consignments of individual coins or of sets of coins which are legal tender in the country of issue are classified in heading 7118 even if they are put up for general sale in presentation cases. Heading 7118 does not include collectors’ pieces. Heading 9705, “Collections and collectors’ pieces of numismatic interest,” covers coins and bank notes which are no longer legal tender, other than those of heading 4907, and medals presented as collections or as separate pieces. The ENs for heading 9705 go on to state that each consignment usually contains only a few examples of any one coin or medal, and these are classified here only if clearly intended for a collection. In general, large consignments of any one coin or medal are not regarded as collectors’ pieces or forming part of a collection.
Goods produced as a commercial undertaking to commemorate, celebrate, illustrate or depict an event or any other matter, whether or not production is limited in quantity or circulation, do not fall in heading 9705, HTSUS, as collections or collectors’ pieces of historical or numismatic interest unless the goods themselves have subsequently attained that interest by reason of their age or rarity.
It is stated that ancient Greek coin collectors seem to fall into three categories: (1) those who appreciate the exceptional art on many of the coins, (2) those that find the shear age of the coins fascinating and (3) and those that find rarity appealing. Age does not determine rarity. Certain Greek coins are not rare (even though admittedly desirable, and far rarer than modern coins in general), whereas certain early American coins are unique, and worth considerably more, even though minted more than two thousand years later. Numismatic rarity is primarily based on known specimens of a particular coin, and secondary upon finely preserved coins where few excellent specimens exist.
No evidence was provided on the rarity or the number of existing coins in the 12 piece collection or 2 piece set. One source indicates that the Antonius Pius had his wife consecrated (declared a goddess) and had millions of coins struck bearing her portrait. Never the less, the coins in the 12 piece collection and the coins in the 2 piece set, in the opinion of the National Import Specialist have obtained numismatic interest based on their age in relation to historical periods of time. This is evident by means of available sales through the internet, coin dealers, private individuals, and auction houses.
The applicable subheading for The Ancient Greek World – 12 Silver Coin Collection and The Roman Love in Genuine Silver (Pius and Faustina I), will be 9705.00.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest: Numismatic (collector’s) coins: Other.” The rate of duty will be free.
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/.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulation (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
Stipulated in 19 CFR 134.1 (b), “country of origin” is defined as “the country of manufacture, production, or growth of any article of foreign origin entering the United States. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the “country of origin” within the meaning of this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin.” For tariff purposes, the courts have held that a substantial transformation occurs if a new and different article emerges having a distinctive name, character or use. Anheuser Busch Brewing Association v. The United States, 207 U.S. 556 (1908) and Uniroyal Inc. v. United States, 542 F. Supp. 1026 (1982).
Pursuant to section 134.32 (i), Customs Regulations (19 CFR 134.32 (i)), articles which were produced more than 20 years prior to their importation into the U.S. are excepted from country of origin marking inasmuch as their containers are marked in a manner which is legible, conspicuous, and permanent.
According to T.D. 51100(4) (dated July 18, 1944), when the name of the country of origin of an imported article is not known but the names of the countries, in one of which it was manufactured or produced, are known the article (or its container) shall be marked to show the names of all the countries in which it may have originated but that the exact country of origin is unknown.
For example: Ionia (ancient Greek) is an ancient region of central costal Anatolia in present-day Turkey. As such, it would not be unreasonable that some or all of the coins in The Ancient Greek World – 12 Silver Coin Collection be marked with country of origin Turkey and the 2 coins in The Roman Love in Genuine Silver (Pius and Faustina I) be marked with country of origin Italy. If evidence exists that the coins were made in multiple modern day countries, but uncertain as to which specific country or countries, then list all possible countries in which the coins could have been made.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division