OT:RR:NC:RRTS:N4:441
David McIntosh
763 Rolling Acres Place
London N5X 0L4
Canada
RE: The country of origin marking and classification of pendants from Canada
Dear Mr. McIntosh:
In your letter dated July 24, 2026, you requested a country of origin marking, classification, and eligibility
under the United States-Mexico-Canada Agreement (USMCA) of pendants.
The merchandise at issue are coin pendants composed of base metal. You have indicated that the metals used
are copper, bronze, brass, nickel, copper-nickel, aluminum, or other base metals. Each pendant is constructed
from a coin that has been demonetized.
Manufacturing Steps
Demonetized coins of unspecified origins will be shipped to Canada where they will be prepared and
polished. A hole will be drilled and the jump ring will be added in Canada.
CLASSIFICATION
The applicable subheading for the base metal pendants will be 7117.19.9000, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Imitation jewelry: Of base metal, whether or not plated with
precious metal: Other: Other: Other.” The general rate of duty will be 11% ad valorem.
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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
COUNTRY OF ORIGIN MARKING
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every
article of foreign origin 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 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. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able to
know by an inspection of the marking on the imported goods the country of which the goods is the product.
The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by
knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should
influence his will.” See United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940).
Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” 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 the marking laws and regulations.
Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and other
USMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth in
sections 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respect
to goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determining
the country of origin of a good for marking purposes, with the exception of textile and apparel goods which
are subject to the provisions of 19 CFR 102.21. See 19 CFR 102.11.
Applied in sequential order, 19 CFR 102.11(a) provides that the country of origin of a good is the country in
which:
(1) The good is wholly obtained or produced;
(2) The good is produced exclusively from domestic materials; or
(3) Each foreign material incorporated in that good undergoes an applicable change in tariff
classification set out in Part 102.20 and satisfies any other applicable requirements of that section, and
all other applicable requirements of these rules are satisfied.
The pendants are neither “wholly obtained or produced” nor “produced exclusively from domestic
materials.” Therefore, paragraphs (a)(1) and (a)(2) cannot be used to determine the country of origin of the
pendants, and paragraph (a)(3) must be applied next to determine the origin of the finished articles. As stated
above, the suitcases are classified under subheading 7117.19, HTSUS.
The tariff shift requirement in Part 102.20 for the pendants at issue states:
A change to heading 7117 through 7118 from any other heading, including another heading within
that group.
Base metal jewelry, which is classified in Heading 7117, and manufactured from base metal coins (Heading
7118) meets the requisite tariff shift and, as such, the pendants will be products of Canada for country of
origin marking.
USMCA
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 U.S.C. § 4511(a)). General Note ("GN")
11 of the 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 coins are non-originating, the finished pendants are not considered goods wholly obtained or
produced entirely in a USMCA country under GN 11(b)(i), nor are the products produced exclusively from
originating materials per GN 11(b)(ii). Thus, we must determine whether the products qualify under GN
11(b)(iii).
As stated above, the applicable subheading for the pendants is 7117.19.9000, HTSUS.
The applicable rule of origin for goods classified under these subheadings is in GN 11(o), which provides in
relevant part:
9. A change to headings 7113 through 7118 from any heading outside that group.
The pendants, classified in Heading 7117, and made from base metal coins (Heading 7118) do not qualify as
originating under this specific tariff shift rule. Base metal coins and base metal jewelry both fall within the
prohibited 7113 to 7118 heading group. As such the processing fails to meet the requirement of coming from
outside that range. Therefore, the subject pendants are not eligible for preferential treatment under the
USMCA.
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 Vikki Lazaro at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division