CLA-2-98:RR:NC:SP:233 J88027
Mr. David B. Epstein
Masterpiece International, Ltd.
39 Broadway
New York, NY 10006
RE: The tariff classification of works of art from various countries.
Dear Mr. Epstein:
In your letter dated August 8, 2003, you requested a tariff classification ruling.
Your client, The Asia Society, has organized an exhibition of works of art entitled “Hunt for Paradise” Court Arts of Iran, 1501-76”. This exhibition will open in New York on October 16, 2003 and remain until January 18, 2004. The exhibition will then travel to Europe. You have submitted a 10 page list with description of the items which include the title of the work, medium, date, artist, when known, lender and value
Goods or services of Iranian origin may not be imported into the United States, either directly or indirectly or through third countries. One of the exceptions is information or informational materials. These materials include artworks classified under chapter subheading 9701, 9702, or 9703 of the Harmonized Tariff Schedule of the United States (HTS). Another exception is carpets as per the Secretary of State’s announcement on March 17, 2000. Your works are classifiable under these categories and will be allowed entry without any other licenses or applications being required.
The applicable subheading for the works of art will be 9812.00.20, HTS, which provides in pertinent part for an exemption from duty on any article imported for encouragement of the arts. Prior to the release of articles under heading 9812.00.20 or 9812.00.40, bond shall be given for the payment of lawful duties which may accrue should any of the articles be sold, transferred or used contrary to the provisions of this subchapter within 5 years after the date of entry hereunder, and such articles shall be subject at any time within such 5-year period to examination and inspection by customs officers. Surety on such bonds may be waived in the discretion of the Secretary of the Treasury.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division