April 26, 2006 CBP Bulletin Notice on Certain Base Metal Medallions and Medals
In the April 26, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBP Bulletin) (Vol. 40, No. 18), CBP issued a notice proposing to modify or revoke five classification rulings on certain base metal medallions and medals. CBP states that it is also proposing to revoke any treatment previously accorded by it on substantially identical transactions.
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CBP states that any party who has received a contrary ruling or decision on the merchandise that is subject to the proposed rulings, or any party involved with a substantially identical transaction, should advise CBP by May 27, 2006, the date that written comments on the proposed rulings are due. Furthermore, CBP states that an importer's failure to advise CBP of such rulings, decisions, or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agent for importations subsequent to the effective date of the final decision in this notice.
CBP also states that this notice covers any rulings on the subject merchandise that may exist but have not been specifically identified.
Proposed Revocation and Modification of Five Classification Rulings
Certain base metal medallions and medals. At issue are certain commemorative metal medallions and metals, including the "First Man in Space Medals," a pewter medallion stamped with the logo "Inukshuk," a September 11th Flight 93 commemorative medallion, sports medallions, and pocket medallions. (See individual proposed ruling letters for further description of each of the individual items at issue.)
CBP is proposing to issue the following rulings in order to modify or revoke previous rulings on subject merchandise:
| Proposed Ruling | Revokes (R) or Modifies (M) |
|---|---|
| HQ 968022 | HQ 951290 (R) |
| HQ 968146 | NY 891591 (M) and NY E84976 (R) |
| HQ 968147 | NY A81489 (R) |
| HQ 968148 | NY J86623 (R) |
In each case, CBP is proposing to classify the medallions/metals under HTS 8306.29.0000, as "statuettes and other ornaments, and parts thereof: other."
These items are currently classified in HTS 7616.99.5090, 8007.00.5000, 7419.99.5050, and 7907.90.6000, which provide for, in pertinent part, other articles of aluminum, tin, copper, or zinc, respectively.
CBP states that the decorative nature and lack of utility value of the medals and medallions, and the scopes of HTS headings 7616, 7419, 7907, 8007, and 8306 indicate that the current classifications are incorrect; thus, CBP is issuing these proposed rulings to properly classify the medals and medallions.
Among other things, Explanatory Note (EN) 83.06(B), clarifies that this group comprises a wide range of ornaments of base metal (whether or not incorporating subsidiary non-metallic parts) of a kind designed essentially for decoration, e.g., in homes, offices, assembly rooms, places of worship, gardens.
EN 83.06(B) further explains that the HTS 8306 group covers articles which have no utility value but are wholly ornamental, and articles whose only usefulness is to contain or support other decorative articles or to add to their decorative effect, for example: sporting or art trophies (cups, etc.); wall ornaments incorporating fittings for hanging (plaques, trays, plates, medallions other than those for personal adornment), etc.
Moreover, CBP finds that the subject medallions are described with greater specificity in HTS heading 8306 than in HTS headings 7419, 7616, 7907, and 8007, because the medals are designed essentially for decoration, are wholly ornamental and have no utility value. Accordingly, CBP finds that the subject medallions should be classified under HTS 8306.
proposed: HTS 8306.29.0000, duty-free; current: 7616.99.5090, 2.5%; 7419.99.5050, duty-free; 7907.90.6000, 3%; and 8007.00.5000, 2.8%
April 26, 2006 CBP Bulletin (Vol. 40, No. 18) available at http://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_04262006_no18/