The tariff classification of a copper round minted in the United States.

N260863 February 13, 2015 CLA-2-83:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 8306.29 Shelley M. Hooker International Logistics Manager APMEX, Inc. 226 Dean A. McGee Ave. The Village, OK 73102 RE: The tariff classification of a copper round minted in the United States. Dear Ms. Hooker: In your letter dated January 15, 2015, you requested a tariff classification ruling. Illustrative literature was obtained via the website: http://osbornemint.com. The merchandise concerned is an Indian Head .999 Copper 1oz Round. The round (coin) is minted in Cincinnati Ohio from American made .999 pure copper and has a minimum weight of 1oz Avoirdupois “AVDP” (system of weights and measures based on a pound containing 16 ounces or 7000 grains and equal to 453.59 grams) per coin. The coin dies are satin frosted, after which the backgrounds are polished to a mirror finish. The coin has reeded edges like a U.S. quarter. On the obverse side of the coin it features a rendition of James Earle Fraser’s 1913 Buffalo Nickel design of an American Indian in profile with the word LIBERTY embossed to the right of the image, and on the reverse side of the coin there is an intricate shield design consisting of an eagle’s wings behind an American shield, with an American flag nestled into the wings and shield. Additional features on the reverse side of the coin are: a ring of rope encircling the design, the words COPPER .999 FINE on the top and the words ONE AVDP OUNCE on the bottom. This coin is not legal tender and has no engraved nominal value. Internet sources indicate that the “1 ounce copper round” is measured in Avoirdupois ounces instead of troy ounces, because copper bullion is usually priced by imperial pound. Internet write-ups further indicate that the round is a collectable and has investment potential, while equally making for a great ornament or a display piece. Heading 8306, Harmonized Tariff Schedule of the United States (HTSUS), provides for “statuettes and other ornaments, of base metal.” Legal Note 3 to Section XV, HTSUS, defines “base metals” to include copper. The term “ornament” is not defined in the HTSUS. A tariff term that is not defined in the HTSUS or in the ENs is construed in accordance with its common and commercial meaning. Nippon Kogaku (USA) Inc. v. United States, 69 CCPA 89, 673 F.2d 380 (1982). Common and commercial meaning may be determined by consulting dictionaries, lexicons, scientific authorities and other reliable sources. C.J. Tower & Sons v. United States, 69 CCPA 128, 673 F.2d 1268 (1982). Merriam-Webster online dictionary defines “ornament” as “something that lends grace or beauty.” With definition formulated, we find that the Indian Head .999 Copper 1oz Round has both grace and beauty, and therefore falls within the term ornament. See Headquarter rulings: HQ 968022 dated June 13, 2006 and HQ 968148 dated June 13, 2006. The applicable subheading for the Indian Head .999 Copper 1oz Round will be 8306.29. Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: Other.” 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 http://www.usitc.gov/tata/hts/. 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 e-mail address: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division