Statuettes and other ornamental ceramic articles.

In your request for an Advance Ruling you proposed tariff classification under 6913.90.90.00. This tariff classification number is correct. Explanatory Notes to Heading 69.13 state “This heading covers a wide range of ceramic articles of the type designed essentially for the interior decoration of homes, offices, assembly rooms, churches, etc., and outdoor ornaments (e.g., garden ornaments).” ...

Source: advance_ruling (2021-001072)

In your application for an advance ruling, you suggested tariff classification number 9505.90.00.90. This tariff classification number is incorrect. Heading 95.05 provides for festive, carnival and other entertainment articles. The Explanatory Notes to this heading state that the heading includes, "festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.)"....

Source: advance_ruling (8000000545)

Earthenware or fine pottery See the explanatory note to subheadings 6912 00 25 and 6912 00 85 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other See the explanatory notes to subheadings 6912 00 23 and 6912 00 83 or 6912 00 29 and 6912 00 89 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Statuettes and other ornamental ceramic articles This heading includes ornamental plates. A plate is regarded as ornamental when, at the same time: 1.  it has on its outside face a decorative design (flowers, plants, landscapes, animals, people, mythological figures, symbols or reproductions of works of art or religious works, etc.) which by reason of the area covered makes it obviously...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Of common pottery See the explanatory note to subheadings 6912 00 21 and 6912 00 81 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

This is an appeal under subsection 67(1) of theCustoms Actfrom decisions of the Commissioner of the Canada Customs and Revenue Agency (the Commissioner) made under subsection 60(4) of theCustoms Act. The issue in this appeal is whether the goods in issue, i.e. the "The Life of Christ" articles, should be entitled to the benefit of tariff item No. 9986.00.00 as plaques or figures. The...

Source: citt_decision (AP-2003-013)

The juxtaposed use of the terms plaques and plates in theExplanatory Notes to the Harmonized Commodity Description and Coding System10to heading No. 69.13 is an indication to the Tribunal that these are different articles. In this regard, the Tribunal does not accept Franklin's contention that the difference between a plate and a plaque is that a plate is used for food and a plaque is not and...

Source: citt_decision (AP-2003-013)

The Tribunal is also not convinced that the goods in issue are figures. The Tribunal is satisfied that the goods contain a pictorial representation of the life of Christ. However, this does not make the goods themselves figures, as in the case of sculptures or busts. In this regard, the Tribunal is assisted by paragraph 1 of Note A of theExplanatory Notesto heading No. 69.13, which associates...

Source: citt_decision (AP-2003-013)