CLA-2-97:OT:RR:NC:N4:433
Lawrence Mushinske, Consultant
285 South Van Dien Avenue
Ridgewood, NJ 07450
RE: The tariff classification of Hellenistic Style, Early Roman Statue.
Dear Mr. Mushinske:
In your letter dated February 15, 2011, on behalf of Robert Haber Associates, you requested a tariff classification ruling. A photograph was received depicting a statue of a Dancing Satyr.
The item is described as a ten inch, ancient silver sculpture of a Dancing Satyr. The first source of information, the “Certificate from The Art Loss Register” dated February 1, 2011, lists the statue of a Dancing Satyr as being from the Roman period with a circa date ranging from the first century B.C. to the first century A.D. According to The Art Loss Register the Certificate is no indication of authenticity of the item. The second source of information, the “Art and Antiquities: Analytical Investigation Report” dated October 25, 1996 states: an ancient silver sculpture of a Satyr, probably from a period around the 1st and 2nd century A.D. The third source of information is a letter from The Metropolitan Museum of Art dated sometime in the mid-1990, comparing one or more Satyr statues, and finding the exact pose among different pieces, thus establishing a connection to the late Hellenistic style for the various items. Only the first source of information, the Certificate from The Art Loss Register, has a photo of the Dancing Satyr associated with a brief description of the item concerned. Neither the second or third source of information has a photo associated with the item concerned.
Upon verification of the authenticity of the statue, we agree that an item dating back to the Roman period is an antique. Its age far exceeds the 100 year requirement for classification in heading 9706, Harmonized Tariff Schedule of the United States (HTSUS). However, the Dancing Satyr is more completely described under the terms of heading 9705, HTSUS, which provides for collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest – see Headquarters Ruling HQ 966030 dated January 28, 2003. The Satyr statues, derived from Greek or Roman mythology, whether dancing, sleeping, resting, playing the pipes or in other poses, are clearly works of archaeological, historical and ethnographic interest, in that satyrs found in books, poems and plays of both Greek and Roman cultures were often used as a means of subversive social and personal criticism.
The applicable subheading for the Dancing Satyr, upon verification of the authenticity of the item, will be 9705.00.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest: Archaeological, historical, or ethnographic pieces.” The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
If you want a ruling on the admissibility of the Dancing Satyr statue, please furnish to the best of your abilities the following information on the provenance of the antiquity, the history of the item since its removal from the area of origin: (1) verifiable documentation that the item has been in a private collection or in the same family for several generations or that it was acquired a long time ago, (2) full names and contact information for all private parties that the seller claims previously owned the item, (3) full names and contact information of all galleries or auction houses that the seller claims previously owned the item – if the gallery is the owner verifiable information on the previous owner/s as in [1] and [2] above, (4) an illustration of the item taken from a dated, old auction catalog depicting and describing the exact item, (5) a dated, signed certificate or statement of authenticity with illustrative photo associated to the item’s description from a respected authority or expert within the field, (6) all original sales receipts establishing date of purchase, (7) a film or recording or magazine (literature) talking about the item that can establish time of original purchase or subsequent purchases, (8) dated letters or papers from recognized experts or authorities discussing the item, (9) a dated appraisal from a recognized authority or expert with photo and description of the item, and (10) an analytical investigation report with photo, description and technical write-up establishing a relative timeframe of the piece.
Please send your admissibility ruling request with a copy of this ruling to the following address:
Commissioner of Customs and Border Protection
Attention: Regulations and Rulings
Cargo Security, Carriers & Immigration Branch
Office of International Trade
Washington, DC 20229
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division