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D86258 D8 Ruling Active

The tariff classification of a tile panel from England.

Issued January 4, 1999 by U.S. Customs and Border Protection.

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D8 D86258 (January 4, 1999)

Tariff classification

HTS codes: 9706.00.0060

Headings: 9706

Product description

The submitted photograph depicts a Qajar tile panel of Iranian origin dating from the mid to late 19th century. It is comprised of eighty-seven square tiles, each measuring approximately 8 inches square, arranged as a frieze three tiles high, forming large rectangular compositions depicting Persian scenes.

CBP rationale

The applicable subheading for the tile panel 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 D86258 January 4, 1999 CLA-2-97:RR:NC:SP:233 D86258 CATEGORY: Classification TARIFF NO.: 9706.00.0060 Mr. Allan H. Kamnitz Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, NY 10004 RE: The tariff classification of a tile panel from England. Dear Mr. Kamnitz: In your letter dated December 23, 1998, on behalf of Christie’s, you requested a tariff classification ruling. The submitted photograph depicts a Qajar tile panel of Iranian origin dating from the mid to late 19th century. It is comprised of eighty-seven square tiles, each measuring approximately 8 inches square, arranged as a frieze three tiles high, forming large rectangular compositions depicting Persian scenes. The applicable subheading for the tile panel 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. Since the item is neither considered “informational material” nor a painting, a Foreign Assets Control license is required. 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, Robert B. Swierupski Director, National Commodity Specialist Division

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