CLA-2 CO:R:C:M 554842 JMH
District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Ave.
Detroit, MI 48266
RE: Protest and Request for Further Review 3801-6-001039, dated
August 1, 1986; chandelier; antique; invoice in French
without an English translation; antiquity claim made after
liquidation
Dear Sir:
The following is our decision regarding the Protest and
Request for Further Review No. 3801-6-001039, dated August 1,
1986. At issue is the classification under the Tariff Schedules
of the United States ("TSUS") of a chandelier imported from
France.
FACTS:
The article in question is a gilded, carved bronze
chandelier. The chandelier's center is a globe which is
decorated with star motifs. Lighted branches which symbolize
bucking horses extend from the center of the globe. The upper
part of the chandelier contains a ceiling light that is decorated
with gilded palm fronds. The base of the chandelier is
highlighted with a fir cone. The chandelier is representative of
the Empire Epoch. It is certified to be over 100 years old, and
therefore, is an antique. The chandelier was purchased in France
for 360,000 Francs, approximately $48,000.
Upon importation, the chandelier was examined and released
on a non-rated invoice under immediate delivery. The invoice
which accompanied the shipment was written in French.
Subsequently, the chandelier was entered as an illuminating
article under item 653.39, TSUS. The rate of duty assessed was 9
percent ad valorem. The entry summary was liquidated as entered
on May 9, 1986.
-2-
This protest was timely filed on August 1, 1986. The
importer protests the classification and rate of duty, because
the chandelier is an antique. Antiques are entitled to duty free
entry under item 766.25, TSUS. The importer contends that a
statement of the chandelier's antiquity was on the invoice. The
invoice, which was written in French, contained the following:
(1) the phrase "de l'epoque Empire": the Empire period
refers to a portion of the 19th century
(2) the high value of the chandelier: $48,000 dollars is
not the usual price for a lighting fixture
(3) the phrase "Marchandise de plus de cent d'age":
indicates the chandelier is over 100 years old
(4) the word "Antiquites" in the seller's name: indicates
the chandelier was purchased at an antique shop
Your office denied the protest and sent it forward for
further review because Customs Regulation 10.53(f), 19 C.F.R.
10.53(f) (1986) requires that a claim for duty free entry under
item 766.25 must be made prior to liquidation.
ISSUE:
Whether the chandelier imported from France qualifies for
duty free entry under item 766.25.
LAW AND ANALYSIS:
Item 766.25 provides for the duty free entry of antiques.
However, Customs Regulation 10.53(f), 19 C.F.R. 10.53(f) (1986),
states the following:
(f) A claim for free entry of an article under items
766.20 and 766.25, Tariff Schedules of the United
States on the basis of antiquity may be made on
the entry, or filed after entry at any time prior
to liquidation of the entry, provided the article
has not been released from Customs custody or it
has been found upon examination before such
release to be described in item 766.20 [sic] and
Tariff Schedules of the United States. (emphasis
added)
The subject chandelier was liquidated on May 9, 1986.
According to the language of this Customs Regulation, if the
claim for free entry was not made prior to liquidation, then the
antique is not entitled to duty free entry.
-3-
The invoice presented at the time of entry, although written
in French, included several factors which indicated that an
antique was being imported. There seems to be no question that
the chandelier is an antique. However, Customs must apply the
regulations by which it operates.
Customs Regulation 141.86(d), 19 C.F.R. 141.86(d) (1986),
requires that the invoice "shall be in the English language, or
shall have attached thereto an accurate English translation..."
The invoice in this instance was not in English, nor was an
English translation attached to the invoice at the time of entry.
A specific claim in English for duty free entry as an antique
was not made to Customs prior to liquidation. Customs must abide
by its regulations. Unfortunately, in the circumstances of the
present case the regulations do not allow for a correction.
Customs relies on importers to prepare and present adequate
information. Customs cannot expect its employees to understand
invoices in foreign languages.
The proper classification for the gilded, bronze chandelier
is in item 653.39, TSUS, as an illuminating article.
HOLDING:
The bronze, gilded chandelier imported from France is an
antique. Unfortunately, the invoice which indicated this fact
was written in French. The Customs Regulations require that
invoices either be written in English or have an English
translation attached. The antiquity of the chandelier was not
claimed to Customs until after liquidation of the entry, which
again contravenes the Customs Regulations. Without adequate
information at the time of entry Customs must classify an article
according to its class or type. The article in question is an
illuminating article. Since the antique claim was not made prior
to liquidation, the chandelier cannot receive duty free treatment
under item 766.25. The proper classification of the gilded,
bronze chandelier is in item 653.39, as an illuminating article.
The protest should be denied in full. A copy of this
decision should be attached to the Form 19 Notice of Action for
the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division