CLA-2-83:OT:RR:NC:N5:121
Joel Provencal Nichey Design 15630 112 Ave Edmonton T5M2W1 Canada RE: The tariff classification and eligibility of the United States-Mexico-Canada Trade Agreement (“USMCA”) of souvenir metal hockey pucks from Canada Dear Mr. Provencal: In your letter dated September 16, 2025, you requested a tariff classification and eligibility of the USMCA ruling. Ther merchandise under consideration is described as custom engraved souvenir hockey pucks. They are solid, round metal discs manufactured to the dimensions of a standard hockey puck (approximately 76 mm diameter x 25 mm thick). The pucks are machined in Canada from raw aluminum, bronze, brass, or steel stock that is sourced in the U.S. They are then laser-engraved in Canada with decorative custom text, logos, or commemorative artwork and shipped directly to customers in the U.S. The metal hockey pucks are ornamental or commemorative articles for use as display pieces, gifts, or keepsakes. The applicable subheading for the custom engraved souvenir hockey pucks will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. The rate of duty will be Free. The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30, 2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of the USMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 USC § 4511(a)). General Note (“GN”) 11 of the Harmonized Tariff Schedule of the United States (“HTSUS”) implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good is an originating good for purposes of the USMCA. GN 11(b) states:
For the purposes of this note, a good imported into the customs territory of the United States from the territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for the preferential tariff treatment provided for in the applicable subheading and quantitative limitations set forth in the tariff schedule as a “good originating in the territory of a USMCA country” only if (i) the good is a good wholly obtained or produced entirely in the territory of one or more USMCA countries; (ii) the good is a good produced entirely in the territory of one or more USMCA countries, exclusively from originating materials; (iii) the good is a good produced entirely in the territory of one or more USMCA countries using non-originating materials, if the good satisfies all applicable requirements set forth in this note (including the provisions of subdivision (o)); Since the subject souvenir hockey pucks are produced entirely in Canada exclusively from United States sourced raw aluminum, bronze, brass, or steel stock, they are considered originating under GN 11(b)(ii). Accordingly, the souvenir hockey pucks described above qualify for USMCA preferential tariff treatment. The merchandise will therefore be entitled to a free rate of duty under the USMCA upon compliance with all applicable laws, regulations, and agreements. The marking statute, Section 304, Tariff Act of 1930, as amended (19 USC § 1304), provides that, unless excepted, every article of foreign origin (or its cargo container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its cargo container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. Part 134 of the U.S. Customs and Border Protection (“CBP”) Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 USC § 1304. As these souvenir hockey pucks are considered originating goods, the country of origin for marking purposes will be Canada. Based on the sample picture submitted, the puck engraved with the phrase “Crafted in Canada” is acceptable for country of origin marking. Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13, 9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to subheading 8306.29.0000, HTSUS, listed above. Articles that are entered free of duty under the terms of general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to subheading 8306.29.0000, HTSUS. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Canada are not subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.26, in addition to subheading 8306.29.0000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Jennifer Jameson at [email protected].
Sincerely,
(for) Denise Faingar Designated Official Performing the Duties of the Division Director National Commodity Specialist Division