The tariff classification of silver and gold coins from Poland

NY I81266 May 15, 2002 CLA-2-71:RR:NC:1:118 I81266 CATEGORY: Classification TARIFF NO.: 7118.10.0000; 7118.90.0019 Mr. Lester J. Rosik Lester J. Rosik Inc. 4580 Valley View Pt. Rochester, MI 48306 RE: The tariff classification of silver and gold coins from Poland Dear Mr. Rosik: In your letter dated April 26, 2002, you requested a tariff classification ruling. You have stated that your items are collectible Polish coins that are to be sold to coin collectors. Although they were once legal tender coins, the government of Poland withdrew them as legal tender about 70 years ago. They are further described as follows: ? 1934-1939/ 10zl denomination pre-World War II – silver content 750 fine, weight: 22 grams/coin (500 coins) ? 1932-1933/ 10zl denomination pre-World War II – silver content 750 fine, weight: 22 grams/coin (500 coins) ? 1925/ 10zl denomination pre-World War II - gold content 900 fine, weight: 3.225 grams/coin (15 coins) ? 1990/ 100,000zl – silver content 900 fine, weight: 31.1 grams/coin (20 coins) The applicable subheading for the silver coins will be 7118.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for coin: coin (other than gold coin), not being legal tender. The rate of duty will be free. The applicable subheading for the gold coins will be 7118.90.0019, HTS, which provides for coin: other: gold: other. The rate of duty will be free. 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division