The tariff classification of antiques.
Issued August 26, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9706.00.0060, 9801.00.60
Product description
Based on the submitted documentation, various artifacts were excavated from several archaeological sites in New York City. They will be shipped to Japan for exhibition and re-imported after the close of the exhibition. As per your enclosed list, the 22 objects are all over 100 years old and qualify as antiques.
CBP rationale
The applicable subheading for the 22 antique artifacts will be 9706.00.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Antiques of an age exceeding one hundred years: Other.
Full text
NY A86961 August 26, 1996 CLA-2-97:RR:NC:FC:233 A86961 CATEGORY: Classification TARIFF NO.: 9706.00.0060; 9801.00.60 Ms. Marie Goodwin Masterpiece International, Ltd. 90 Washington Street New York, NY 10006 RE: The tariff classification of antiques. Dear Ms. Goodwin: In your letter dated August 15, 1996, on behalf of Columbia University and the South Street Seaport Museum, you requested a tariff classification ruling. Based on the submitted documentation, various artifacts were excavated from several archaeological sites in New York City. They will be shipped to Japan for exhibition and re-imported after the close of the exhibition. As per your enclosed list, the 22 objects are all over 100 years old and qualify as antiques. The applicable subheading for the 22 antique artifacts will be 9706.00.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Antiques of an age exceeding one hundred years: Other. The rate of duty will be free. Your artifacts are also classifiable under 9801.00.60, HTS, free of duty. This provision includes "Articles, when returned after having been exported for use temporarily abroad 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." 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 212-466-5739. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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