CLA-2-97:S:N:N1:233 877224
Mr. David B. Epstein
Masterpiece International, Ltd.
90 Washington Street
New York, NY 10006
RE: The tariff classification of pre-Columbian artifacts from
Panama.
Dear Mr. Epstein:
In your letter dated August 11, 1992, on behalf of the
Brooklyn Museum, you requested a tariff classification ruling.
The Brooklyn Museum is lending two pre-Columbian artifacts
to a major exhibition in Brussels, Belgium. The first is a
Panther-Effigy Pipe excavated from a site in Indiana, dating 1-
400 A.D. It has been at the museum since 1949. The second
object is a Paried Crocodile Gods Pendant from Panama, dating
700-1600 A.D. It has been in the museum since 1964.
On November 13, 1973, Panama entered into force the 1970
UNESCO Convention. Since these artifacts have been in the
possession of the Brooklyn Museum prior to that date, they will
not be subject to import bans or treaties governing cultural
property.
The applicable subheading for the pre-Columbian artifacts
will be 9706.00.0060, Harmonized Tariff Schedule of the United
States (HTS), which provides for antiques over 100 years of age.
The rate of duty will be free. Since the Brooklyn Museum will be
the importer, the artifacts are alternately classifiable under
9812.00.20, HTS, which provides for articles imported for
exhibition by any institution or society established for the
encouragement of the arts...with a free rate of duty.
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