The tariff classification of a Dogon figure from Mali.
Issued June 3, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9705.00.0070
Headings: 9705
Product description
The artwork to be imported is a Dogon figure of a woman pounding millet. The figure is made of wood and measures 42 inches in height. Dogon art is primarily sculpture and revolves around religious values, ideals and freedoms. It is dated circa 1800 A.D. You indicate that the figure was sold to its current U.S. owner on January 17, 1973. A copy of the original bill of sale issued by the J.J. Klejman Gallery in New York has been submitted verifying the date of purchase. The figure has remained in the United States except for its exhibition in France. An airway bill dated February 20, 2009, has been submitted in support of the claimed exhibition. Noting that the artwork was out of Mali prior to the import restrictions effective September 23, 1993, the item is admissible into the United States.
CBP rationale
The applicable subheading for the Dogon figure will be 9705.00.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest, Archeological, historical or ethnographic pieces.
Full text
N060745 June 3, 2009 CLA-2-97:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9705.00.0070 Mr. Lance Entwistle L & R Entwistle and Co. Ltd. 144 New Bond Street London W1S 2TR England RE: The tariff classification of a Dogon figure from Mali. Dear Mr. Entwistle: In your letter dated May 7, 2009, you requested a tariff classification ruling. The artwork to be imported is a Dogon figure of a woman pounding millet. The figure is made of wood and measures 42 inches in height. Dogon art is primarily sculpture and revolves around religious values, ideals and freedoms. It is dated circa 1800 A.D. You indicate that the figure was sold to its current U.S. owner on January 17, 1973. A copy of the original bill of sale issued by the J.J. Klejman Gallery in New York has been submitted verifying the date of purchase. The figure has remained in the United States except for its exhibition in France. An airway bill dated February 20, 2009, has been submitted in support of the claimed exhibition. Noting that the artwork was out of Mali prior to the import restrictions effective September 23, 1993, the item is admissible into the United States. The applicable subheading for the Dogon figure will be 9705.00.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest, Archeological, historical or ethnographic pieces." 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/. 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 Neil H. Levy at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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