N363641 New York Ruling Active

The country of origin marking and classification of pendants from Canada

Issued August 14, 2026 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

NY N363641 (August 14, 2026)

Tariff classification

HTS codes: 2021, 7118, 9000, 7117, 2026, 1930, 1304, 1940

Headings: 2021, 7118, 9000, 7117, 2026, 1930, 1304, 1940

USMCA: Yes

Product description

coin pendants composed of base metal. You have indicated that the metals usedare copper, bronze, brass, nickel, copper-nickel, aluminum, or other base metals. Each pendant is constructedfrom a coin that has been demonetized. Manufacturing StepsDemonetized coins of unspecified origins will be shipped to Canada where they will be prepared andpolished. A hole will be drilled and the jump ring will be added in Canada.CLASSIFICATION

CBP rationale

The applicable subheading will be 117.19.9000, for the base metal pendants 7Harmonized Tariff Schedule ofHTSUS, which provides for “Imitation jewelry: Of base metal, whether or not plated withthe United States ()precious metal: Other: Other: Other.

Full text

N363641August 14, 2026OT:RR:NC:RRTS:N4:441
CATEGORY: Classification; MarkingDavid McIntosh763 Rolling Acres PlaceLondon N5X 0L4CanadaRE: The country of origin marking and classification of pendants from CanadaDear Mr. McIntosh:In your letter dated
July 24, 2026
, you requested a country of origin marking, classification, and eligibilityunder the United States-Mexico-Canada Agreement (USMCA) of pendants.The merchandise at issue are coin pendants composed of base metal. You have indicated that the metals usedare copper, bronze, brass, nickel, copper-nickel, aluminum, or other base metals. Each pendant is constructedfrom a coin that has been demonetized. Manufacturing StepsDemonetized coins of unspecified origins will be shipped to Canada where they will be prepared andpolished. A hole will be drilled and the jump ring will be added in Canada.CLASSIFICATIONThe applicable subheading will be 117.19.9000, for the base metal pendants 7Harmonized Tariff Schedule ofHTSUS, which provides for “Imitation jewelry: Of base metal, whether or not plated withthe United States ()precious metal: Other: Other: Other.” The general rate of duty will be 11% ad valorem.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at
and the Trade Remedies page at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service.https://www.cbp.gov/trade/programs-administration/trade-remediesCOUNTRY OF ORIGIN MARKINGSection 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, everyarticle of foreign origin imported into the United States shall be marked in a conspicuous place as legibly,indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as toindicate to the ultimate purchaser in the United States, the English name of the country of origin of thearticle. Congressional intent in enacting 19 U.S.C. 1304 was “that the ultimate purchaser should be able toknow by an inspection of the marking on the imported goods the country of which the goods is the product.The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, byknowing where the goods were produced, be able to buy or refuse to buy them, if such marking shouldinfluence his will.” See United States v. Friedlaender & Co., 27 C.C.P.A. 297, 302 (1940).Section 134.1(b), CBP Regulations (19 CFR 134.1(b)), defines “country of origin” as the country ofmanufacture, production, or growth of any article of foreign origin entering the United States. Further workor material added to an article in another country must effect a substantial transformation in order to rendersuch other country the “country of origin” within the meaning of the marking laws and regulations.Pursuant to section 102.0, interim regulations, related to the marking rules, tariff-rate quotas, and otherUSMCA provisions, published in the Federal Register on July 6, 2021 (86 FR 35566), the rules set forth insections 102.1 through 102.18 and 102.20 determine the country of origin for marking purposes with respectto goods imported from Canada and Mexico. Section 102.11 provides a required hierarchy for determiningthe country of origin of a good for marking purposes, with the exception of textile and apparel goods whichare subject to the provisions of 19 CFR 102.21. See 19 CFR 102.11.Applied in sequential order, 19 CFR 102.11(a) provides that the country of origin of a good is the country inwhich:(1) The good is wholly obtained or produced;(2) The good is produced exclusively from domestic materials; or(3) Each foreign material incorporated in that good undergoes an applicable change in tariffclassification set out in Part 102.20 and satisfies any other applicable requirements of that section, andall other applicable requirements of these rules are satisfied.The are neither “wholly obtained or produced” nor “produced exclusively from domesticpendants materials.” Therefore, paragraphs (a)(1) and (a)(2) cannot be used to determine the country of origin of the , and paragraph (a)(3) must be applied next to determine the origin of the finished articles. As statedpendantsabove, the suitcases are classified under subheading , HTSUS.7117.19The tariff shift requirement in Part 102.20 for the at issue states:pendants A change to heading 7117 through 7118 from any other heading, including another heading withinthat group.Base metal jewelryfrom base metal coins , which is classified in Heading 7117, and manufactured (Headingrequisite tariff shift and thewill be product of for country of7118) meets the , as such, pendants sCanada origin marking.USMCA
The USMCA was signed by the Governments of the United States, Mexico, and Canada on November 30,2018. The USMCA was approved by the U.S. Congress with the enactment on January 29, 2020, of theUSMCA Implementation Act, Pub. L. 116-113, 134 Stat. 11, 14 (19 U.S.C. § 4511(a)). General Note ("GN")11 of the HTSUS implements the USMCA. GN 11(b) sets forth the criteria for determining whether a good isan originating good for purposes of the USMCA.GN 11(b) states: For the purposes of this note, a good imported into the customs territory of the United Statesfrom the territory of a USMCA country, as defined in subdivision (l) of this note, is eligible for thepreferential tariff treatment provided for in the applicable subheading and quantitative limitations set forth inthe tariff schedule as a “good originating in the territory of a USMCA country” only ifi. the good is a good wholly obtained or produced entirely in the territory of one or more USMCAcountries;ii. the good is a good produced entirely in the territory of one or more USMCA countries, exclusivelyfrom originating materials;iii. the good is a good produced entirely in the territory of one or more USMCA countries usingnon-originating materials, if the good satisfies all applicable requirements set forth in this note(including the provisions of subdivision (o));Since the coins are non-originating, the finished pendants are not considered goods wholly obtained orproduced entirely in a USMCA country under GN 11(b)(i), nor are the products produced exclusively fromoriginating materials per GN 11(b)(ii). Thus, we must determine whether the products qualify under GN11(b)(iii).As stated above, the applicable subheading for the pendants is 7117.19.9000, HTSUS. The applicable rule of origin for goods classified under these subheadings is in GN 11(o), which provides inrelevant part: 9. A change to headings 7113 through 7118 from any heading outside that .groupThe pendants, classified in Heading 7117, and made from base metal coins (Heading 7118) do not qualify asoriginating under this specific tariff shift rule. Base metal coins and base metal jewelry both fall within theprohibited 7113 to 7118 heading group. As such the processing fails to meet the requirement of coming fromoutside that range. Therefore, the subject pendants are not eligible for preferential treatment under theUSMCA.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Vikki Lazaro at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N363641

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.