The tariff classification of sterling silver miniatures from Canada

NY 813888 September 8, 1995 CLA-2-71:S:N:N3:113 813888 CATEGORY: Classification TARIFF NO.: 7114.11.7000 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