Tooth Fairy Commemorative Coin
CN β US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 9705390040 | 17.5% | CN | US | Official Doc |
| 9705390010 | 17.5% | CN | US | Official Doc |
| 7118900019 | 17.5% | CN | US | Official Doc |
| 7118900055 | 17.5% | CN | US | Official Doc |
| 8306210000 | 22.0% | CN | US | Official Doc |
Product Images
AI Analysis
π Tooth Fairy Commemorative Coin β HS Code & Tariff Guide (2026 Update)
π HS Code Classification & Customs Clearance Strategy | 2026 U.S. Tariff Deep Dive | Expert-Level Compliance Framework
π One Product, Multiple Codes β Why This Coin Is Taxed So Heavily
The Tooth Fairy Commemorative Coin is not just a novelty item β itβs a numismatic collectible with cultural significance, often issued by governments or mints to celebrate childhood traditions. However, its classification under U.S. Customs law depends on material, purpose, and intrinsic value, leading to different HS Codes and tariff treatments.
β οΈ Critical Insight:
- If the coin is not made of gold or precious metals, it falls under non-gold commemorative coins β lower tariff
- If it contains gold or silver, itβs treated as precious metal coinage β higher tax burden
- All variants are subject to U.S. trade sanctions under Section 301, IEEPA, and Section 122 β even if it's a "tooth fairy" coin
π¦ δΊγHS Code Classification Breakdown (2026 U.S. Tariff Authority)
| HS Code | Product Description | Key Features | Tax Implication |
|---|---|---|---|
9705.39.00.40 |
Non-gold commemorative coin with numismatic value | Made of base metals (e.g., copper, nickel, brass), not gold/silver, issued for collecting or cultural symbolism | β 17.5% Total Tax |
9705.39.00.10 |
Numismatic coin (metal-based), likely non-gold | Likely metallic commemorative coin, issued by a national mint, not for circulation, not gold | β 17.5% Total Tax |
7118.90.00.19 |
Other gold or precious metal coins (non-circulating) | Gold-plated or solid gold coin, even if themed (e.g., Tooth Fairy), counts as gold coin | β 17.5% Total Tax |
7118.90.00.55 |
Other coins (metal: gold, silver, copper, etc.) | Non-gold but metallic, not for use as currency, designed for collection | β 17.5% Total Tax |
8306.21.00.00 |
Decorative small items (e.g., novelty coins) | Low-value, non-numismatic, made of base metals, not intended as collectibles | β 22.0% Total Tax |
π Why So Many Codes?
The same coin can be classified differently based on: - Material (gold vs. copper) - Intended use (collectible vs. decoration) - Origin (U.S. mint vs. foreign mint) - Value (face value vs. market value)
π° δΈγ2026 U.S. Tariff Breakdown β Full Legal & Policy Detail
β Applicable to: All imports into the United States (US)
β Origin: Any country (China, Mexico, India, UK, etc.)
β Effective Date: November 10, 2025 (post-Section 122 enforcement)
π― 1. 9705.39.00.40 β Non-Gold Numismatic Commemorative Coin
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | HTSUS Β§9705.39.00 |
| Section 301 (USITC) Additional Duty | +7.5% | USITC Footnote 9903.88.01 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA: 9903.01.25 |
| Total Effective Duty | 17.5% | β |
π Explanation:
- This code applies to coins with numismatic value, not gold, not for circulation
- Even if it's a "Tooth Fairy" coin, if it's not gold, it's still taxed at 17.5% due to U.S. trade policy on foreign collectibles
- No de minimis exemption β even small value items are fully taxed
π― 2. 9705.39.00.10 β Metal-Based Numismatic Coin (Likely Non-Gold)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | HTSUS Β§9705.39.00 |
| Section 301 (USITC) Additional Duty | +7.5% | USITC: 9903.88.01 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA: 9903.01.25 |
| Total Effective Duty | 17.5% | β |
π Note:
- This code is identical in tax treatment to9705.39.00.40
- Used when the coin is metallic but not gold/silver, and issued for commemoration or collection
- No difference in tariff β only in description
π― 3. 7118.90.00.19 β Gold or Precious Metal Coins (Non-Circulating)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | HTSUS Β§7118.90.00 |
| Section 301 (USITC) Additional Duty | +7.5% | USITC: 9903.88.01 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA: 9903.01.25 |
| Total Effective Duty | 17.5% | β |
π Key Point:
- Even if the coin is gold-plated or made of 24K gold, itβs still taxed at 17.5%
- Does not qualify for lower rate β gold coins are treated as high-value collectibles
- No de minimis β even a $10 gold coin is taxed fully
π― 4. 7118.90.00.55 β Other Coins (Metal: Gold, Silver, Copper, etc.)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 0.0% | HTSUS Β§7118.90.00 |
| Section 301 (USITC) Additional Duty | +7.5% | USITC: 9903.88.01 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA: 9903.01.25 |
| Total Effective Duty | 17.5% | β |
π Clarification:
- Applies to non-gold coins made of other metals (e.g., silver, copper, brass)
- Even if it's a novelty coin, if it's not for circulation, it's taxed at 17.5%
- No difference in rate vs. gold coins β all collectible coins are treated equally
π― 5. 8306.21.00.00 β Decorative Small Items (e.g., Novelty Coins)
| Tax Component | Rate | Legal Basis |
|---|---|---|
| Base Duty | 4.5% | HTSUS Β§8306.21.00 |
| Section 301 (USITC) Additional Duty | +7.5% | USITC: 9903.88.01 |
| Section 122 (IEEPA) Additional Duty | +10.0% | IEEPA: 9903.01.25 |
| Total Effective Duty | 22.0% | β |
β οΈ Big Warning:
- This code applies only if the coin is NOT considered a numismatic collectible
- If it's not issued by a national mint, not for collecting, not valuable, and used as decoration or gift β 22.0% tax
- 22.0% is 4.5% higher than other codes β avoid this classification if possible
π οΈ εγCustoms Clearance Best Practices (Pro Tips)
β 1. Required Documentation (Must-Have)
| Document | Required? | Why It Matters |
|---|---|---|
| β Product Photos (front/back, close-up of mint mark) | βοΈ | Proves material, design, and origin |
| β Certificate of Authenticity (COA) | βοΈ | Proves it's a genuine commemorative coin, not a novelty item |
| β Mintage Details (year, quantity, face value) | βοΈ | Helps prove numismatic value |
| β Commercial Invoice | βοΈ | Must clearly state: "Commemorative Coin β Not for Circulation β Numismatic Value" |
| β Origin Certificate (CO) | βοΈ | If from China, Vietnam, or India, may trigger higher scrutiny |
| β Test Report (material analysis) | βοΈ | Proves not gold/silver β avoids 7118.90.00.19 and 7118.90.00.55 |
β 2.η³ζ₯ζε·§οΌKey RulesοΌ
π₯ "Numismatic vs. Novelty β One Word Can Change Your Tax!"
| Scenario | Correct HS Code | Wrong Code | Tax Risk |
|---|---|---|---|
| Coin issued by national mint, limited mintage, collectible | 9705.39.00.40 or 9705.39.00.10 |
8306.21.00.00 |
β 22% vs. 17.5% |
| Gold-plated coin, but not pure gold | 7118.90.00.19 |
8306.21.00.00 |
β 22% vs. 17.5% |
| Plain copper coin, no mint mark, sold as gift | 8306.21.00.00 |
9705.39.00.40 |
β 22% vs. 17.5% |
| Coin with "Tooth Fairy" theme, but issued by U.S. Mint | 9705.39.00.40 |
8306.21.00.00 |
β 22% vs. 17.5% |
β 3. Special Cases & Workarounds
| Situation | Solution |
|---|---|
| Coin is gold-plated but not pure gold | Use 7118.90.00.19 β 17.5%, not 22% |
| Coin is from a foreign mint (e.g., UK, Canada) | Apply for pre-ruling β may qualify for lower rate |
| Coin is part of a set (e.g., 5-piece "Tooth Fairy" series) | η³ζ₯δΈΊβsetβ β may qualify for lower average tax |
| Coin is under $100 value | Still taxed at 17.5% β no de minimis for collectibles |
| Coin is used in a childrenβs gift box | Do not split β declare as coin + gift β full tax on coin |
π δΊγGlobal Market Comparison (2026)
| Country | Recommended HS Code | Duty Rate | Certification | Notes |
|---|---|---|---|---|
| πΊπΈ United States | 9705.39.00.40 or 8306.21.00.00 |
17.5% β 22.0% | None (but documentation critical) | No de minimis |
| π¨π³ China | 9705.39.00.40 |
5% | None | No extra tariffs |
| πͺπΊ European Union | 9705.39.00.40 |
0% (if CE) | CE | No additional duties |
| π¦πΊ Australia | 9705.39.00.40 |
5% | RCM | No extra tariffs |
| π―π΅ Japan | 9705.39.00.40 |
0% | PSE | No extra tariffs |
π Takeaway:
- U.S. is the only market with 17.5%β22.0% tariffs on commemorative coins
- China, EU, Australia, Japan are much more favorable for exporters
π ε γεΈΈθ§ιθ―― & How to Avoid Them
β Mistake 1: Calling a numismatic coin a "novelty gift"
π Result: Wrong HS Code β 22% tax instead of 17.5% β $1,000+ in extra cost
β Mistake 2: Not providing mint mark or COA
π Result: Customs assumes it's a decoration β 8306.21.00.00 β 22%
β Mistake 3: Using generic name like "Tooth Fairy Coin" without context
π Result: No proof of numismatic value β higher risk of misclassification
β Correct Labeling:
"Commemorative Coin β 2025 Tooth Fairy Series β Issued by [Country] Mint β Limited Mintage β Numismatic Value β Not for Circulation"
π― δΈγFinal Verdict: Tax Strategy for Tooth Fairy Coins
π₯ The 17.5% tax is unavoidable if the coin is a collectible
π₯ The 22.0% tax is avoidable β if you misclassify it as a decorationβ Best Practice:
- Always classify as numismatic if itβs not a plain gift item
- Provide COA, photos, mintage data
- Use9705.39.00.40or9705.39.00.10for non-gold coins
- Use7118.90.00.19or7118.90.00.55for gold/silver coins
- Avoid8306.21.00.00unless itβs truly a decorative item
π£ Call to Action: Secure Your Import Now!
π Contact a U.S. Customs Broker + Submit product photos + COA + invoice
π Apply for Advance Ruling (Pre-Approval) β lock in 17.5% tax before shipment
πΌ Save thousands β one correct HS Code = 4.5% lower tax
β¨ Remember:
π― "A Tooth Fairy Coin is not just a coin β itβs a tax decision."
π― "One wrong code = 22% tax. One right code = 17.5% β and peace of mind."
π Pro Tip:
If your coin is from a non-China origin (e.g., Canada, UK, Mexico), you may qualify for IEEPA exemption β 0% extra duty.
π Apply for pre-ruling to confirm.
π£ Act Now:
π© Send product details to your customs broker today
π‘οΈ Avoid delays, fines, and overpayment
π° Maximize your profit β one correct HS Code at a time!
π Professional Compliance Starts Here.
πΌ Your coinβs value shouldnβt be eroded by a wrong code.
Customer Reviews
About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) β Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) β More specific grouping within the chapter
- Subheading (6 digits) β Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) β Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate β The standard duty rate applied to WTO members
- General rate β Applied to countries without trade agreements
- Trade remedy duties β Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.