The tariff classification of antiques returned from China.
Issued August 1, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9801.00.60
Headings: 9801
Product description
The University of Pennsylvania Museum of Archaeology and Anthropology will be exporting 49 objects of Mesopotamian origin to Beijing for the exhibit “Six Civilizations” at the World Art Museum. At the close of the exhibition, the objects will be returned to the University of Pennsylvania. You have submitted a list detailing the objects with your request.
CBP rationale
The applicable subheading for the antiques returned from China will be 9801.00.60, Harmonized Tariff Schedule of the United States (HTSUS), 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.
Full text
NY M85318 August 1, 2006 CLA-2-97:RR:NC:SP:233 M85318 CATEGORY: Classification TARIFF NO.: 9801.00.60 Ms. Martha Hart Masterpiece International, Ltd. 39 Broadway, Suite 1410 New York, NY 10006 RE: The tariff classification of antiques returned from China. Dear Ms. Hart: In your letter dated July 25, 2006, on behalf of The University of Pennsylvania Museum of Archaeology and Anthropology, you requested a tariff classification ruling. The University of Pennsylvania Museum of Archaeology and Anthropology will be exporting 49 objects of Mesopotamian origin to Beijing for the exhibit “Six Civilizations” at the World Art Museum. At the close of the exhibition, the objects will be returned to the University of Pennsylvania. You have submitted a list detailing the objects with your request. The applicable subheading for the antiques returned from China will be 9801.00.60, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Noting that the antique objects are from Iraq, you inquired as to their admissibility upon return from China. Since all of the objects were acquired by The University of Pennsylvania Museum of Archaeology and Anthropology over 60 years ago, their reimportation is permitted. 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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