The tariff classification of works of art from various countries.

NY J88026 August 20, 2003 CLA-2-98:RR:NC:SP:233 J88026 CATEGORY: Classification TARIFF NO.: 9801.00.60 Mr. David B. Epstein Masterpiece International, Ltd. 39 Broadway New York, NY 10006 RE: The tariff classification of works of art from various countries. Dear Mr. Epstein: In your letter dated August 8, 2003, you requested a tariff classification ruling. Your client, The Asia Society, has organized an exhibition of works of art entitled “Hunt for Paradise” Court Arts of Iran, 1501-76”. This exhibition will open in New York on October 16, 2003 and remain until January 18, 2004. The exhibition will then travel to Europe. You have submitted a 2 page list with description of the items which are currently in U.S. museums. The Asia Society will be including these works in the U.S. showing of the exhibition. They are then planning to export the works with the exhibition for its international tour, and then re-import these works back into the U.S. and return to their U.S. lenders. Included in the description is the title of the work, medium, date, artist, when known, lender, and value. Goods or services of Iranian origin may not be imported into the United States, either directly or indirectly or through third countries. One of the exceptions is information or informational materials. These materials include artworks classified under chapter subheading 9701, 9702, or 9703 of the Harmonized Tariff Schedule of the United States (HTS). Another exception is carpets as per the Secretary of State’s announcement on March 17, 2000. Your works are classifiable under these categories and will be allowed entry without any other licenses or applications being required. The applicable subheading for the works of art will be 9801.00.60, Harmonized Tariff Schedule of the United States (HTS), which provides for "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."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