CLA-2-71:S:N:N3:113 813888
Mr. Vladimir Matusovsky
Miniatures In Silver
10 Fairholme Court
Hamilton, Ontario, Canada L8E 2S4
RE: The tariff classification of sterling silver miniatures
from Canada
Dear Mr. Matusovsky:
In your letter dated August 22, 1995, you requested a tariff
classification ruling.
The merchandise consists of various solid sterling silver
miniatures used by hobbyists to furnish doll houses. The doll
house accessories are handcrafted in one inch scale to comply
with miniature standards. You submitted a sample place setting
of silverware, as well as photographs of three styles of
candleholders and wine goblets.
The applicable subheading for the miniatures will be
7114.11.70000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of goldsmiths' or
silversmiths' wares and parts thereof, of precious metal or of
metal clad with precious metal, of silver, whether or not plated
or clad with other precious metal, other. The rate of duty will
be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport