The tariff classification of a coin presentation case fromCanada

NY 862417 May 7, 1991 CLA-2-42:S:N:N3G:341 CATEGORY: Classification TARIFF NO.: 4202.92.9020 Mr. Robert H. Shor Barnes, Richardson & Colburn 475 Park Avenue South New York, N.Y. 10016 RE: The tariff classification of a coin presentation case from Canada Dear Mr. Shor: In your letter dated April 15, 1991, you requested a tariff classification ruling. Your request is on behalf of Universal Packaging Corp., Canada and its' subsidiary Unique Packaging Corp., Plattsburg, N.Y. The sample submitted is a presentation case for proof versions of the U.S. gold bullion coins and are manufactured to specifications specified in United States Mint, Office of Procurement contract TM-BC-88-1002. The contract indicates that the item is item B-1 through 4. It appears that the item is the same basic case only the interior is adapted to contain four different weight gold coins. You have stated that the item is made in Canada. The case is a specially shaped and fitted container designed to provide storage, protection and, when necessary, portability. It is manufactured of a metal plate and paperboard base material over which a velvet man-made textile material is placed. The interior is specially fitted with satin pads, a polystyrene insert and an ornamental 5/8" wide ribbon located diagonally on a 45 degree angle across the lower left hand corner of the front cover satin pad. The exterior is ornamented with a metal die cast Heraldic Eagle, brass corners, a date plate and identification plate indicating the gold content. Each case is closed by means of a friction type metal clasp and post. The case is of the type in which articles of jewelry and similar articles are presented and sold and is suitable for long term use. It is noted that the ultimate purchaser of the container will be the retail purchaser of the commemorative coin with case. You have indicated that the case will ordinarily be imported in an unfinished condition. When imported in separate shipments, the insert will be assembled to the case in the United States. In some instances the case may be imported in a completed condition. The unfinished container is considered substantially complete and will be classified as finished. The applicable subheading for the presentation case, item B, will be 4202.92.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for "trunks, suitcases,...; traveling bags, ...jewelry boxes, powder cases, cutlery cases and similar containers...of textile materials...Other, Other, Other, of man-made fibers". The duty rate will be 20 percent ad valorem. Goods classifiable under subheading 4202.92.9020, HTS, which have originated in the territory of Canada, will be entitled to a 14 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. It is noted that the sample submitted is not legally marked with the country of origin as provided by 19 U.S.C. 1304. Section 304 of the Tariff Act of 1930 as amended, (19 U.S.C. 1304) provides in general that all articles of foreign origin imported into the U.S. must be legibly, conspicuously and permanently marked to indicate the country of origin to an ultimate purchaser in the United States. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport