The tariff classification of antiques from England.

NY F88441 June 2, 2000 CLA-2-97:RR:NC:SP:233 F88441 CATEGORY: Classification TARIFF NO.: 9706.00.00 Mr. Bennett N. Oxman 2660 Peachtree Road, N.W., #26D Atlanta, GA 30305 RE: The tariff classification of antiques from England. Dear Mr. Oxman: In your letter dated May 26, 2000, you requested a tariff classification ruling. Your request concerns antiques and artwork. Antiques over 100 years of age are classified under 9706.00.00, Harmonized Tariff Schedule of the United States (HTS). The rate of duty will be free. Regarding artwork, attached for you reference is a page from the HTS which covers works of art. 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division