CLA-2-97:OT:RR:NC:N5:433
Seth Hernandez Acumen International 5824 Maurice Avenue Maspeth, NY 11378 RE: The tariff classification of a wooden figurine from the Democratic Republic of the Congo Dear Mr. Hernandez: In your letter dated March 3, 2025, you requested a tariff classification ruling. In lieu of samples, illustrative literature, a description, and a synopsis is provided for review. Additionally, we acknowledge the opinions and observations provided by your independent expert in the field concerning the piece. Item 1263, the “Nkisi Nkondi,” is a hand-crafted wooden figurine with notable features that include a head, eyes, mouth, nose, ears, upper torso, arms, legs, and feet. Encyclopedia Britannica describes “Nkisi” as the Kongolese word for “sacred medicine and a Nkisi Nkondi as, “in west-central African lore, any object or material substance invested with sacred energy and made available for spiritual protection.” Further, “[A] nkisi is usually created by a nganga - a spiritual healer, diviner, and mediator - who draws power for the nkisi from the bakisi, messengers from the spirit world. The creators of the nkisi inscribe cosmograms - symbols on the surface or interior that may come in the form of puns or symbols such as the sign of the four moments of the sun.” Documentation provided to establish provenance identifies the piece is crafted from empafu, raffia grass fibers, Albizia versicolor, Elaeis palm, Tellin seashells, blue textile, metal nails, glass, and further states, “[A]ll wood and plants are of non-endangered species, over 100 years old.” The piece is approximately 17.71” in height. In considering the tariff classification of this figurine, we acknowledge the provenance claims provided by your expert. The expert notes the following, (1) “[N]o, the piece was not discovered as a result of scientific excavation, clandestine or accidental digging or exploration on land or under water.” (2) “…this type of object is common and there are hundreds in many museums and private collections.” (3) “Yes, it was carved by an anonymous artist of the Kongo tribe.” (4) “[I]t was probably carved between A.D. 1850-1900 and is not older than 250 years old.” and (5) “…this piece is of importance to the cultural heritage of the Kongo tribe as well as a piece of significance, albeit not the most significant.”
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the official interpretation of the Harmonized System at the international level. The ENs for Chapter 97, Heading 9705 states, “These articles are very often of little intrinsic value but derive their interest from their rarity, their grouping or their presentation.” The ENs for Chapter 97 HTS, Heading 9705 Part (A), item (1) states, “Articles “of archaeological interest” provide scientific or humanistic understanding of past human behaviour, evidence of cultural adaption and artistic expression, they would normally be discovered as a result of excavation (e.g. scientific, clandestine or accidental) or exploration (i.e. on land or under water). Such articles include, but are not limited to cave paintings, frescoes, ancient sculptures in the round and reliefs, petroglyphs and carved architectural elements such as column capitals, door lintels, etc.; necklaces, bracelets, finger rings, ear and nose ornaments, brooches, crowns, pins, pectorals, belts and lip plugs; inscribed clay tablets, inscribed shell or bone, stones with incised or raised signs, symbols and words and handwritten or illustrated texts on papyrus, wood, silk, parchment, paper or vellum.” The ENs for Chapter 97 HTS, Heading 9705 Part (A), item (2) states, “Articles “of ethnographic interest” are generally a product of an autochthonous, tribal or non-industrial society and are needed for the practice of traditional religions or are important to the cultural heritage of a people because they possess distinctive characteristics, are comparatively rare or contribute to the knowledge of the origins, development or history of that people. Such articles include, but are not limited to, religious and ceremonial regalia and ancestral and religious figures and sculptures; relics and reliquaries, shrunken heads, scalps, decorated skulls, tools and musical instruments made from human bone; and handwritten documents or texts, sometimes with illustrations, on wood, silk, parchment, vellum, paper or leather. Documents may be found as individual sheets, scrolls or bound volumes. Examples include handwritten Bibles, Torahs, Korans and other religious texts, letters, treatises, doctrines and essays.” Further, Chapter 97, Statistical Note 1 states, “For the purposes of statistical reporting number 9705.10.0010, “Archaeological pieces” are objects of cultural significance that are at least 250 years old and are of a kind normally discovered as a result of scientific excavation, clandestine or accidental digging or exploration on land or under water. For the purposes of statistical reporting number 9705.10.0020, “Ethnographic pieces”, which may also be called "ethnological pieces" are objects that are the product of a tribal or nonindustrial society and are important to the cultural heritage of a people because of their distinctive characteristics, comparative rarity or their contribution to the knowledge of the origins, development or history of that people. See Customs and Border Protection (CBP) Informed Compliance Publication on “Works of Art, Collector's Pieces, Antiques, and Other Cultural Property”.” The wooden figurine is of cultural significance, is not over 250 years old, and was not discovered via scientific excavation, clandestine or accidental digging or exploration. Classification in subheading 9705.10.0010 Harmonized Tariff Schedule of the United States (HTSUS), is precluded. In view of the facts and provenance presented, the wooden figurine is of ethnographic significance. The Nkisi Nkondi is a product of the Congolese people, a tribal or nonindustrial society, and the piece is of importance to the cultural heritage of their peoples. The applicable subheading for the wood piece will be 9705.10.0020 HTSUS, which provides for “Collections and collector’s pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest; Ethnographic pieces of a kind described in statistical note 1 to this chapter.” 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). ?This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division