The tariff classification of copper bars from Germany

N261255 February 24, 2015 CLA-2-74:RR:NC:N1:113 CATEGORY: Classification TARIFF NO.: 7419.99.5050 Ms. Shelley Hooker APMEX, Inc. 226 Dean A. McGee Avenue Oklahoma City, OK 73102 RE: The tariff classification of copper bars from Germany Dear Ms. Hooker: In your letter dated January 28, 2015, you requested a ruling on the tariff classification of copper bars. You indicated that photographs provided by Geiger Edelmetalle have been submitted for our review. The merchandise under consideration is identified as the Geiger (Security Line Series) 500 gram Copper Bar. You stated in your letter that the “The bar is manufactured in Germany from 99.9% copper.” The subject bar has a rectangular shape with rounded edges. One side of the bar features the name “GEIGER EDELMETALLE” in the top portion and the words “FEINKUPPER 999” underneath. The depiction of the Head Office Schloss Guldengossa followed by the weight of the bar “500g” are located beneath the words “FEINKUPFER 999”. The reverse side of the bar in question is plain. You proposed classification for the Geiger (Security Line Series) 500 gram Copper Bar in subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of base metal, and parts thereof, other.  However, the copper bars are not ornamental.  See Headquarters Ruling 965187 dated May 29, 2002, in which gold bars were found to bear no demonstrated similarities to the goods of heading 7114, HTSUS, which provides for goldsmiths’ or silversmiths’ wares.  Accordingly, the copper bars are not ornaments of heading 8306. HTSUS. Therefore, the subject bars are classifiable as articles of their constituent material (copper) under heading 7419, HTSUS, which provides for other articles of copper. The applicable subheading for the Geiger (Security Line Series) 500 gram Copper Bar will be 7419.99.5050, HTSUS, which provides for other articles of copper, other…other. The rate of duty will be free. 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 Ann Taub at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division