CLA-2-71:OT:RR:NC:N1:113
Mr. Stefan Dominik Ott
Geiger Edelmetalle, LLC
148 Doughty Blvd., Suite 308
Inwood, NY 11096
RE: The tariff classification of silver stars from Germany
Dear Mr. Ott:
In your letter dated March 18, 2014, you requested a tariff classification ruling. In response to our letter requesting additional information on the silver stars, our office received the additional information on April 11, 2014.
The merchandise under consideration is identified as silver stars which are used as investment products. You indicated in your letter that each subject article is a 10 ounce silver star containing 99.9 percent or more by weight of silver and is not otherwise marked or decorated than with weight, purity and other identifying information including Geiger Edelmetalle. You stated that Geiger Edelmetalle, LLC is a selling-arm in the United States for the mint in Germany.
You proposed classification for the 10 ounce silver stars in question in heading 7106, Harmonized Tariff Schedule of the United States (HTSUS), which provides for silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form. However, the silver stars under consideration are worked beyond the semimanufactured form and therefore, excluded from classification under heading 7106, HTSUS. The subject silver stars are classified under heading 7115, HTSUS, which provides for other articles of precious metal or of metal clad with precious metal.
The applicable subheading for the 10 ounce silver stars containing 99 percent or more by weight of silver will be 7115.90.4000, HTSUS, which provides for articles of precious metal or of metal clad with precious metal, other, other, of silver, including metal clad with silver. The rate of duty will be 3 percent ad valorem.
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 Ann Taub at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division