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The tariff classification of an Imperial Presentation Box from England.
Issued February 13, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H88108 (February 13, 2002)
Tariff classification
HTS codes: 9705.00.0090
Headings: 9705
Product description
The Imperial Presentation Box was created by Mikhail Perkhin, the most recognized workmaster of the House of Faberge. It was created at the turn of the century and is valued at $100,000. It was made for the last Czar of Russia, Nicholas II for the express purpose of being offered as an Imperial Gift to the Royal Guardian of His Royal Highness Prince Vajiravudh. The Crown Prince later became Royal Guardian to King Rama VI of Thailand.
CBP rationale
The applicable subheading for the Russian Imperial Presentation Box will be 9705.00.0090, HTS, which provides for collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest, other.
Full text
NY H88108 February 13, 2002 CLA-2-97:RR:NC:SP:233 H88108 CATEGORY: Classification TARIFF NO.: 9705.00.0090 Mr. Joel K. Simon Serko & Simon LLP 666 Fifth Avenue, 16th Floor New York, NY 10103 RE: The tariff classification of an Imperial Presentation Box from England. Dear Mr. Simon: In your letter dated February 5, 2002, on behalf of Sotheby’s, you requested a tariff classification ruling. The Imperial Presentation Box was created by Mikhail Perkhin, the most recognized workmaster of the House of Faberge. It was created at the turn of the century and is valued at $100,000. It was made for the last Czar of Russia, Nicholas II for the express purpose of being offered as an Imperial Gift to the Royal Guardian of His Royal Highness Prince Vajiravudh. The Crown Prince later became Royal Guardian to King Rama VI of Thailand. You believe the Russian Imperial Presentation Box should be classified as a collectors’ piece of historical interest under 9705.00.0090, Harmonized Tariff Schedule of the United States (HTS). Noting the historical significance, the rarity and uniqueness, as well as who made it, whom it was for, and whom it was given to, we concur. The applicable subheading for the Russian Imperial Presentation Box will be 9705.00.0090, HTS, which provides for collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest, other. The rate of duty will be free. 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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