Pewter plates given as awards; subheading 9807.00.40, HTSUS

HQ 225545 December 1, 1994 ENT-6-01-CO:R:C:E 225545 CC CATEGORY: Entry Thomas M. Worrell President German American Volkssport Association 106 Shirley Drive Yorktown, VA 23693 RE: Pewter plates given as awards; subheading 9807.00.40, HTSUS Dear Mr. Worrell: You have inquired whether pewter plates made in Germany and given as awards in the United States are eligible for duty free treatment under subheading 9807.00.40 of the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: You state that your organization, the German American Volkssport Association (GAVA), is a non-profit tax exempt organization. Its purpose is to provide recreational sports for the family in the form of walking. Guided walks are open to the general public free of charge, and your association offers a commemorative award to those who so desire. The awards the subject of your request are pewter plates that are obtained from a German company. The round metal plates are coated with various metallic colors, have a flat base, and measure 2 inches in diameter. You state that the plates are not for resale to the general public for profit; they are only offered as awards. In addition, you state that you have received refunds for duties paid in the past for this merchandise and request that we issue a ruling finding the pewter plates to be subject to duty free treatment under subheading 9807.00.40, HTSUS. ISSUE: Whether the pewter plates qualify for an exemption from duty under subheading 9807.00.40, HTSUS? LAW AND ANALYSIS: General Note 1 to the HTSUS provides in general that all goods imported into the Customs territory of the United States from outside thereof are subject to duty unless specifically exempt. Subheading 9807.00.40, HTSUS, is a specific exemption from the payment of duty for articles of metal (including medals, trophies and prizes), for bestowal on persons in the United States, as honorary distinctions by foreign countries or citizens of foreign countries. Although the pewter plates are made in Germany, they are not bestowed by a foreign country or by citizens of a foreign country, based on the information you have submitted. Consequently, the pewter plates do not meet the terms of subheading 9807.00.40, HTSUS, and are not eligible for a duty exemption under that provision. In addition, there are no other duty exemption provisions in Chapter 98, HTSUS, that would apply to your merchandise. We note that in accordance with section 145.26 of the Customs Regulations (19 CFR 145.26), copy enclosed, rates of duty assessed on mail entries are not binding on future importations. Consequently, you may wish to receive a binding classification ruling to ascertain the duty rate applicable to the pewter plates. Enclosed is a pamphlet which describes how to obtain a binding tariff classification ruling. HOLDING: The pewter plates are not eligible for exemption from duty under subheading 9807.00.40, HTSUS. Sincerely, John Durant, Director Commercial Rulings Division Enclosures