CLA-2-97:S:N:N7:233 813421
Mr. David B. Epstein
Masterpiece International, Ltd.
Customhouse Brokers
90 Washington Street
New York, N.Y. 10006
RE: The tariff classification of an antique from Mali.
Dear Mr. Epstein:
In your letter dated August 2, 1995, on behalf of Mr. Daniel
Shapiro, you requested a tariff classification ruling of an antique
from the Niger River Valley area of Mali.
The antique item is a Equestian Group wood figure from the
Djenne Culture, circa 1o-12 century. It stands 28-3/4 inches and
is from the Niger River Valley area of Mali, Africa. The antique
figure was acquired by the Minneapolis Institute of Art in 1984.
It will be loaned to the Royal Academy for an exhibition of African
Art this fall. It will then be reimported at the conclusion of the
exhibition.
There is an import restriction on antiques from the Niger
River Valley area of Mali effective September 23, 1993. Since
this figure has been in the possession of the Minneapolis
Institute of Art since 1984, this restriction is not applicable.
The applicable subheading heading for the Equestian Group wood
figure, circa 10-12 century will be 9706.00.0060, Harmonized Tariff
Sceduled of the United States Annotated, HTSUSA, which provides
for: Antiques of an age exceeding one hundred years, other. The
rate of duty will be free.
The Equestian Group wood is also classifiable under item
9801.00.6000, HTSUSA, which provides for: Articles, when returned
after having been exported for use temporarily aboard solely for
any of the following purposes, if imported by or for the account of
the person who exported them. Exhibition, or use at any public
exposition, fair or conference. 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