The tariff classification of works of art from Pakistan and Cambodia.
Issued November 12, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9706.00.0060
Headings: 9706
Product description
Your client, The Metropolitan Museum of Art, would like to import two works of art for possible purchase from a London dealer. One work is a “Vessel Decorated with Fish” from the Quatar Valley in Pakistan. It is made of pottery and dates from circa 2800 BC. The second work is a stone carving “Headless Female Figure,” late 9th Century from Cambodia. You have enclosed copies of the original shipping documents showing shipment of the Cambodian stone object from Bangkok to the dealer in London in 1995 as well as shipping documents covering its shipment to New York in 1996 for the International Asian Art Fair.
CBP rationale
The applicable subheading for the works of art 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 K80540 November 12, 2003 CLA-2-97:RR:NC:SP:233 K80540 CATEGORY: Classification TARIFF NO.: 9706.00.0060 Mr. David B. Epstein Masterpiece International, Ltd. 39 Broadway, Suite 1410 New York, NY 10006-3003 RE: The tariff classification of works of art from Pakistan and Cambodia. Dear Mr. Epstein: In your letter dated November 4, 2003, you requested a tariff classification ruling. Your client, The Metropolitan Museum of Art, would like to import two works of art for possible purchase from a London dealer. One work is a “Vessel Decorated with Fish” from the Quatar Valley in Pakistan. It is made of pottery and dates from circa 2800 BC. The second work is a stone carving “Headless Female Figure,” late 9th Century from Cambodia. You have enclosed copies of the original shipping documents showing shipment of the Cambodian stone object from Bangkok to the dealer in London in 1995 as well as shipping documents covering its shipment to New York in 1996 for the International Asian Art Fair. The applicable subheading for the works of art 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. Noting the description and provenance, both pieces are permitted importation into the United States. 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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