Commemorative Coin
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 7118900019 | 17.5% | CN | US | 官方文档 |
| 9705390010 | 17.5% | CN | US | 官方文档 |
| 9705310001 | 17.5% | CN | US | 官方文档 |
| 7118900011 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🪙 Commemorative Coin (纪念币)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Updated Tariff Analysis | Professional Import Strategy
📌 One, Product Definition & Classification: What Exactly Is a Commemorative Coin?
A commemorative coin is a special-issue coin minted to honor a person, event, or historical milestone. Unlike regular circulation coins, these are typically produced in limited quantities and intended for collectors rather than general use. In international trade, they fall under two main categories:
- Precious metal coins (e.g., gold, silver) – Valued for both intrinsic metal content and collectible appeal.
- Non-precious metal coins (e.g., base metals, alloys) – Often used for numismatic or patriotic purposes.
⚠️ Key Differentiation:
- If the coin contains gold or other precious metals, it's treated as a valuable collectible with higher tariffs.
- If it's made of non-precious metals but still has commemorative value, it may be classified under numismatic or artistic collectibles.
📦 Two, HS Code Classification Details (2026 Updated Tariff Authority)
| HS Code | Product Description | Applicable Use Case | Precious Metal? |
|---|---|---|---|
7118.90.00.11 |
Commemorative coin, made of gold, in coin form | Gold bullion coins, national commemorative gold coins | ✅ Yes (Gold) |
7118.90.00.19 |
Commemorative coin, coin-shaped, possibly precious metal | Silver, platinum, or mixed-metal commemorative coins | ⚠️ Possibly |
9705.39.00.10 |
Commemorative coin with numismatic interest, possibly gold or other metals | Collectible coins with historical or artistic value | ✅ Often |
9705.31.00.01 |
Commemorative coin, classified as numismatic collectible, metal-based | Coins issued for special events, not for circulation | ✅ Yes |
🔍 Critical Insight:
- All four codes are subject to the same total tariff rate (17.5%), regardless of whether the coin is gold or not.
- The key factor is not just the material, but whether the coin is intended for collection or numismatic value, not for everyday use.
💰 Three, 2026 Updated Tariff Breakdown (With Detailed Add-on Taxes)
✅ Applicable Country: United States (US)
✅ Origin: Any (including China, Switzerland, Canada, etc.)
✅ Effective Date: November 10, 2025 (and ongoing)
🎯 1. 7118.90.00.11 — Gold Commemorative Coin (Coin Form)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% (ad valorem) |
| Additional Tariff (Section 301) | +7.5% (from USITC Footnote 9903.88.01) |
| Section 122 Tariff (IEEPA) | +10.0% (under International Emergency Economic Powers Act) |
| Total Effective Tariff | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Exemption? | ❌ Not applicable (denied under 19 CFR § 10.17) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:7118.90.00.11 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- 7.5% Section 301 Tariff: Imposed under the U.S. Trade Act of 1974 due to unfair trade practices by certain countries (primarily China).
- 10% Section 122 (IEEPA) Tariff: A national emergency measure enacted under the International Emergency Economic Powers Act, targeting goods from countries deemed to pose national security risks.
- Combined, these create a 17.5% effective tariff, even though the base rate is 0%.
🎯 2. 7118.90.00.19 — Commemorative Coin (Coin Shape, Possibly Precious Metal)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption? | ❌ Not allowed |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:7118.90.00.19 → FOOTNOTE:9903.88.01 |
📌 Note:
- Even if the coin is not gold, as long as it's commemorative and made of metal, it falls under this category.
- The material doesn’t matter—what matters is purpose (collectible) and form (coin-shaped).
🎯 3. 9705.39.00.10 — Commemorative Coin with Numismatic Interest (Gold or Other Metals)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption? | ❌ Not available |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9705.39.00.10 → FOOTNOTE:9903.88.01 |
📌 Key Point:
- This code applies to coins with significant historical, artistic, or numismatic value.
- Even if the coin is not made of gold, if it's recognized as a collectible, it qualifies.
🎯 4. 9705.31.00.01 — Commemorative Coin, Classified as a Numismatic Collectible (Metal-Based)
| Item | Detail |
|---|---|
| Base Duty Rate | 0.0% |
| Additional Tariff (Section 301) | +7.5% |
| Section 122 Tariff (IEEPA) | +10.0% |
| Total Effective Tariff | 17.5% |
| Tax Calculation | CIF × 17.5% |
| De Minimis Exemption? | ❌ Not applicable |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:9705.31.00.01 → FOOTNOTE:9903.88.01 |
📌 Important:
- This is the most common code used for non-circulating, collectible coins.
- It covers all metal-based commemorative coins that are not for everyday use.
🛠️ Four, Customs Clearance Practical Tips (Real-World Pro Tips)
✅ 1. Required Documentation (Must-Have List)
| Document | Required? | Purpose |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Material, weight, diameter, year of issue, mint mark |
| ✅ Certificate of Authenticity (COA) | ✔️ | Proves it's a genuine commemorative coin, not a replica |
| ✅ Minting Authority Letter | ✔️ | Issued by national mint (e.g., U.S. Mint, Royal Canadian Mint) |
| ✅ Commercial Invoice | ✔️ | Clearly states: “Commemorative Coin, Numismatic Collectible, Not for Circulation” |
| ✅ Packing List | ✔️ | Shows number of coins, packaging type (coin capsule, display case, etc.) |
| ✅ Origin Certificate (CO) | ✔️ | Helps determine if IEEPA exemption applies |
| ✅ Third-Party Appraisal Report (Optional but Recommended) | ✔️ | For high-value coins (e.g., $1,000+), proves collectible value |
✅ 2.申报技巧 (Declaration Tips) – Golden Rules
🔥 "Name Matters, Purpose Matters, Don’t Lie!"
| Scenario | Correct HS Code | Wrong Approach |
|---|---|---|
| Gold commemorative coin from U.S. Mint | 7118.90.00.11 |
Misreport as "metal scrap" → 0% → seizure + penalty |
| Silver commemorative coin with historical theme | 9705.39.00.10 |
Report as "jewelry" → 15% → incorrect classification |
| Coin in display case with certificate | 9705.31.00.01 |
Split into “case” + “coin” → 89.5% each → total 179% |
| Coin with no metal content (plastic) | ❌ Not applicable | Don’t use these codes — use 9705.39.00.90 instead |
✅ 3. Special Cases Handling
| Situation | Recommended Action |
|---|---|
| High-value coin ($5,000+) | Apply for Customs Ruling (Advance Ruling) to lock in tariff rate |
| Coin from a country not under IEEPA | Check if IEEPA exemption applies (e.g., Canada, Germany, Switzerland) |
| Coin with artwork or cultural significance | Provide artistic description to support "numismatic interest" claim |
| Bulk shipment (100+ coins) | Declare as collectible set, not individual items — reduces risk of audit |
🌍 Five, Global Market Customs Comparison (2026)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 United States | 7118.90.00.11, 9705.31.00.01 |
17.5% | None required | High tariff due to IEEPA + 301 |
| 🇨🇳 China | 7118.90.00.11 |
5% | None | No extra tariffs |
| 🇪🇺 European Union | 7118.90.00.11 |
0% | CE (optional) | No IEEPA; low risk |
| 🇦🇺 Australia | 9705.31.00.01 |
5% | RCM | No IEEPA |
| 🇯🇵 Japan | 7118.90.00.11 |
0% | PSE | No additional tariffs |
📌 Conclusion:
- The U.S. is the only major market with a 17.5% tariff on commemorative coins.
- China, EU, Australia, and Japan have much lower or zero tariffs — ideal for export destinations.
📌 Six, Common Mistakes & Pitfalls (Learn from Others’ Errors)
❌ Mistake 1: Splitting a coin set into “coin” + “case” + “certificate”
👉 Result: Each item taxed at 89.5% → Total tax = 268%+ → seizure or return
❌ Mistake 2: Claiming a gold coin as “jewelry” to avoid 17.5%
👉 Result: Misclassification → penalties, fines, or seizure
❌ Mistake 3: Not including “numismatic” or “commemorative” in description
👉 Result: Customs may classify as metal scrap → 0% duty → later audit & back taxes
❌ Mistake 4: Using “coin” as the only product name
👉 Result: No proof of collectible purpose → denied de minimis, higher scrutiny
✅ Correct Declaration Example:
“Gold Commemorative Coin, 2024 U.S. National Parks Series, 1 oz, 99.9% Pure Gold, Minted by U.S. Mint, Certificate of Authenticity Included, Not for Circulation, Numismatic Collectible”
🎯 Seven, Final Verdict: Precision Wins Every Time
🎯 Remember the Mantra:
🔹 “Gold or not, coin or not — if it’s commemorative, it’s 17.5% in the U.S.”
🔹 “Don’t split, don’t lie, don’t mislabel — or you’ll pay 3x more!”
📌 Pro Tip:
If your coin is originating from Canada, Switzerland, or Germany, you may qualify for IEEPA exemption — tariff drops to 0%.
✅ Apply for an Advance Ruling (Pre-Approval) before shipment to avoid surprises.
📣 Take Action Now:
📞 Contact a licensed customs broker + Provide coin photos + Request HS Code pre-ruling
🚀 Ensure your commemorative coins clear customs smoothly, avoid penalties, and maximize profits!
✨ Expert Clearance Starts with Accurate Classification!
💼 Your coin’s value isn’t just in metal — it’s in the right HS code!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。