The tariff classification of medals from China.

N287880 July 24, 2017 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 717.19.9000 LeRoy H. Graw Doctor IPSCMI 7616 93rd Avenue CT SW Lakewood, WA 98498 RE: The tariff classification of medals from China. Dear Mr. Graw: In your letter dated June 30, 2017, you requested a tariff classification ruling. No illustrative literature or photographs were provided. The merchandise concerned is described as military-style medals for the Boy Scouts made from a zinc alloy or brass. The medals are die struck, and include a drape/ribbon and a pin for affixing to Boy Scout uniforms. These military-medals will be sold at cost to Boy Scouts who complete a Historical Trail Hike. For the Boy Scouts medals made from a zinc alloy or brass, you indicate a possible classification number of subheading 8306.29.0000 of the Harmonized Tariff Schedule of the United States (HTSUS), the provision in pertinent part for “statuettes and other ornaments, of base metal.” Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. Section XV of the HTSUS, Legal Note 1 (e) excludes goods of Chapter 71, for example, precious metal alloys, base metal clad with precious metals and imitation jewelry from being classified in Chapters 72 through 83 of the HTSUS. Meaning, if the Boy Scout medals are found to be imitation jewelry of Chapter 71 of the HTSUS with its heading of 7117, “Imitation jewelry,” then the medals cannot be classified in Chapter 83 with its heading 8306, HTSUS. Section XIV to the HTSUS, specifically Chapter 71 Legal Notes, 11 and 9 (a), define the expression “imitation jewelry” as any small objects of personal adornment, for example rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia – not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. The Boy Scout medal are items of personal adornment to be worn on the body, thereby meeting the definition of “Imitation jewelry” of Chapter 71 Legal Notes, 11 and 9 (a), HTSUS, and as such they are excluded from being classified in Section XV, Chapter 83, heading 8306, of the HTSUS. Accordingly, the Boy Scout medals are classified in heading 7117 of the HTSUS. The applicable subheading for the Boy Scout medals, made from a zinc alloy or brass, 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 rate of duty will be 11% ad valorem. 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 on World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Neil H. Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division