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HQ 959721




APRIL 15, 1997

CLA-2 RR:TC:MM 959721 JAS

CATEGORY: CLASSIFICATION

TARIFF NO.: 7409.29.00

Port Director of Customs
P.O. Box 1490
St. Albans, VT 05478

RE: PRD 0201-96-100237; Brass Coin Blanks, Circular Brass Discs Stamped From Brass Plate or Sheet, Heading 7409, Chapter 74, Note 1(g); Articles of Copper, Heading 7419; HQ 950313

Dear Port Director:

This is our decision on Protest 0201-96-100237, filed against your classification under the Harmonized Tariff Schedule of the United States (HTSUS), of brass coin blanks, products of Poland. The entry under protest was liquidated on April 19, 1996, and this protest timely filed on July 17, 1996.

FACTS:

The articles under protest are brass coin blanks, typically measuring 0.844 inch in diameter and 0.051 inch in thickness, edge rolled. They are copper/zinc alloys, contain a minimum of 70.05 percent, by weight, copper with zinc predominating over the remaining elements. The file contains no further descriptions. After post-importation die stamping and other processing, articles of this type have been used as casino gaming tokens. These blanks were entered under a provision for copper plates, sheets and strip in HTS heading 7409. They were reclassified under a provision in HTS heading 7419 as articles of copper.

The provisions under consideration are as follows:

7409 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm: - 2 -

Of copper-zinc base alloys (brass):

7409.29.00 Other

7419 Other articles of copper:

Other:

7419.91.00 Cast, molded, stamped or forged, but not further worked

ISSUE:

Whether brass coin blanks, as described, are copper plates, sheets and strip of heading 7409.

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 states in part that for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6.

With certain other exceptions that are not relevant here, heading 7419 covers all articles of copper other than those covered by the preceding headings of Chapter 74. Therefore, if the brass coin blanks are provided for in heading 7409, they cannot be goods of heading 7419. In this regard, Chapter 74, Note 1(g), HTSUS, defines Plates, sheets, strip and foil, in part, to include flat-surfaced products of solid rectangular (other than square) cross section with or without rounded corners, of a uniform thickness, which are of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. The brass coin blanks in issue are within this description. Moreover, there is no claim nor independent evidence in the file that by their processing they have assumed the character of goods of heading 7419, i.e., articles of copper. HQ 950313, dated December 10, 1991, is in accord.

HOLDING:

Under the authority of GRI 1, the brass coin blanks, as described, are provided for in heading 7409. They are classifiable in subheading 7409.29.00, HTSUS.

The protest should be ALLOWED. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you should mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS and to the public via the Diskette Subscription Service, the Freedom of Information Act and other public access channels.

Sincerely,

John Durant, Director
Tariff Classification

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