The tariff classification of a Dogon figure from Mali.

N194135 November 23, 2011 CLA-2-97:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9705.00.0070 Diane Wilson Financial Controller Entwistle France sarl 5 rue des Beaux Arts 75006, Paris France RE: The tariff classification of a Dogon figure from Mali. Dear Ms. Wilson: In your letter dated October 18, 2011 and received by the National Commodity Specialist Division on November 22, 2011, you requested a tariff classification ruling. Any issues regarding the admissibility of the Dogon figure will be forwarded to the IPR and Restricted Merchandise Branch, Regulations and Rulings, Washington DC, and will they will respond to you as appropriate. The item is a Dogon sculpture, with a circa date of 1850 A.D. The sculpture is composed of wood and measuring 10½ inches (27 cm) high. Information provided by Entwistle France sarl indicates a publication by The Museum of Modern Art, New York, called “Primitivism” In 20th Century Art, Affinity of the Tribal and the Modern, edited by William Rubin, having a copy right date of © 1984. The publication consist of two-volumes, 700-pages, 1087 illustrations (378 in color), and 19 essays written by a variety of scholars. The concerned sculpture is illustrated on page 173 of volume one, and in pertinent part, has the caption “Collection Dr. André, France.” Additional information provided by Entwistle indicates that the sculpture was resold to The Michel Gaud Collection, as it is illustrated in the Sotheby’s catalog dated Monday, 29th November, 1993 – see abstract figure, far right below.
The applicable subheading for the Dogon sculpture, 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