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April 2026, question 40

Classification · Classification: GRIs, notes and headings

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)?

  1. 7106.91.1010
  2. 7115.90.4000
  3. 7118.10.0000
  4. 7118.90.0055
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CBP's answer: D. D: 7118.90.0055

Heading 7118 covers coin by name, so it is more specific than unwrought silver (7106) or silver articles (7115). 7118.10 is only for coin not being legal tender, and these South African coins are legal tender, so they fall in 7118.90. The gold and platinum lines do not apply to silver, so the remaining 'other' line, 7118.90.0055, is right and D is correct.

Coin (other than gold coin), not being legal tender HTSUS 7118.10.0000
Coin: > Other > Other HTSUS 7118.90.0055

Search for: Coin (other than gold coin), not being legal tender

CBP's key cites: HTSUS 7118.90.0055; General Rules of Interpretation

Question and key from CBP's April 2026 exam and answer key. The walk-through is ours; quotes are from the pinned editions in the reference viewer (HTSUS 2026 Basic, 19 CFR 2025 edition).