Peter C. Hesser
Gold Buyerz LLC
41 Allworthy Street
Port Charlotte, FL 33954
RE: The tariff classification of gold nuggets from Democratic Republic of the Congo.
Dear Mr. Hesser:
In your letter dated May 4, 2011, you requested a tariff classification ruling.
A photo was received from African Minerals Intrl. Co. Ltd., depicting what appears to be gold nuggets in the mass. Further provided, was an assayer’s certificate with the percentages of ores comprising the gold nuggets. The percentages of ore are as follows: (1) Gold (Au) 94.9%; (2) Silver (Ag) 2.74%; (3) Silicone Dioxide (SiO2) .020%; (4) Iron (Fe) .75%; (5) Copper (Cu) .25%, (6) Other .04%.
Additional U.S. Note 1 (a) to the Harmonized Tariff Schedule of the United States (HTSUS) states: the term “unwrought” refers to metals, whether or not refined, in the form of ingots, blocks, lumps, billets, cakes, slabs, pigs, cathodes, anodes, briquettes, cubes, sticks, grains, sponge, pellets, shot and similar manufactured forms, but does not cover rolled, forged, drawn or extruded products, tubular products, cast or sintered forms which have been machined or processed otherwise than by simple trimming, scalping or descaling. Based on the submitted information and the photo provided, we find the nuggets appear to fall within the term for “unwrought” as defined by the above U.S. Note.
Consistent with the common meaning of the term “bullion” which has been defined as uncoined gold or silver in the mass considered as so much metal without regard to any value imparted to it by its form, we find that the gold nuggets are classified in subheading 7108.12.10, HTSUS, under the subcategory for bullion in unwrought form. See Headquarters Ruling Letter: HQ H051895 dated November 19, 2009.
The applicable subheading for the gold nuggets, will be 7108.12.1017, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Gold (included gold plated with platinum) unwrought or in semimanufactured forms, or in powder form: Nonmonetary: Other unwrought forms: Bullion and dore: Bullion: 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/.
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.
Robert B. Swierupski
National Commodity Specialist Division