CLA-2-83:OT:RR:NC:N5:121
Jacques Lafleur
Europe Communication Line STRL/New Arks
1640 Avenue des Becasses #6
160 Rhode - St. Genese
Belgium
RE: The tariff classification of a metal medallion encapsulated in a plastic card from China
Dear Mr. Lafleur:
In your letter dated February 7, 2026, you requested a tariff classification ruling. Photographs and
descriptions of a collectible coin encapsulated in a plastic educational card were submitted with your inquiry.
The merchandise under consideration is described as a metal medallion permanently encapsulated in a
credit-card-sized rigid plastic card. The articles are sold individually in themed limited editions for gift,
souvenir, educational, novelty, and collectible markets. The coin-card collections include subjects such as
dinosaurs, endangered animals, American sites, historical treasures, dogs, legendary cars, and the history of
aviation. The medallion is a commemorative coin made of zinc alloy and depicts an embossed image of the
subject matter. The plastic card includes an artistic image of the coin subject on the front and a short
educational paragraph describing the subject matter on the reverse side.
The metal medallion permanently encapsulated in a plastic card is composed of different components (base
metal and plastic) and is considered a composite good. The Explanatory Notes to the Harmonized Tariff
Schedule of the United States (HTSUS), GRI 3 (b) (VIII), state that the factor which determines essential
character will vary between different kinds of goods. It may for example, be determined by the nature of the
materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation
to the use of the goods. When the essential character of a composite good can be determined, the whole
product is classified as if it consisted only of the material or component that imparts the essential character to
the composite good. In this case, we find that the metal component imparts the essential character because it
makes up the collectable coin whereas the plastic card merely functions to protect the coin and to provide
information about the subject matter.
The applicable subheading for the metal medallion permanently encapsulated in a plastic card 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 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division