Home / April 2026 CBLE / Question 40

Legal-tender pure silver coins from South Africa: bullion, article, or coin?

April 2026 examClassificationQuestion 40 of 80

Of the four choices below, which is the best CLASSIFICATION of pure silver (99.99%) coins that are minted in South Africa, have legal tender status, and are valued at $25,000.00 U.S. Dollars (USD)?

How to get there

1. Coin beats silver (GRI 1 and GRI 3(a))

Pure silver could suggest 7106 (silver, unwrought) or 7115 (other articles of precious metal). But these are coins, and heading 7118 is simply "Coin." Under GRI 3(a), when more than one heading could apply, the one with the most specific description wins. "Coin" describes the goods more specifically than "silver" or "articles of silver."

2. Legal tender → 7118.90

HTSUS 71187118.10.00.00 Coin (other than gold coin), not being legal tender
7118.90.00 Other: Gold (.11 Canadian maple leaf, .19 other) · .20 Platinum · .55 Other

These coins have legal tender status, so 7118.10 is out. They're silver, not gold or platinum, so the statistical line is Other: 7118.90.0055, D.

Why the other choices are wrong

A) 7106.91.1010: silver bullion, unwrought. Coins are finished legal-tender pieces, and heading 7118 describes them more specifically.
B) 7115.90.4000: other articles of precious metal, of silver. A residual heading that gives way to the specific "Coin" heading.
C) 7118.10.0000: the right heading, but 7118.10 is for coin not being legal tender. These coins are legal tender.
Tip
For coins, ask two questions in order: is it legal tender? (no → 7118.10, except gold) and then what metal? (gold, platinum, or "other" in 7118.90). The $25,000 value and the country of mint don't affect classification.

Sources: HTSUS heading 7118; subheadings 7118.10, 7118.90.00.11–.55; 7106.91.10; 7115.90.40; GRI 1, GRI 3(a) (USITC HTS). CBP key: 7118.90.0055, HTSUS; GRI 1; GRI 3(a).

CBP answer key: Answer D · 7118.90.0055, HTSUS; GRI 1; GRI 3(a)Source: CBP past exams ↗