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NY 877224

AUGUST 20 1992

CLA-2-97:S:N:N1:233 877224


TARIFF NO.: 9706.00.0060 and 9812.00.20

Mr. David B. Epstein
Masterpiece International, Ltd.
90 Washington Street
New York, NY 10006

RE: The tariff classification of pre-Columbian artifacts from Panama.

Dear Mr. Epstein:

In your letter dated August 11, 1992, on behalf of the Brooklyn Museum, you requested a tariff classification ruling.

The Brooklyn Museum is lending two pre-Columbian artifacts to a major exhibition in Brussels, Belgium. The first is a Panther-Effigy Pipe excavated from a site in Indiana, dating 1- 400 A.D. It has been at the museum since 1949. The second object is a Paried Crocodile Gods Pendant from Panama, dating 700-1600 A.D. It has been in the museum since 1964.

On November 13, 1973, Panama entered into force the 1970 UNESCO Convention. Since these artifacts have been in the possession of the Brooklyn Museum prior to that date, they will not be subject to import bans or treaties governing cultural property.

The applicable subheading for the pre-Columbian artifacts will be 9706.00.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for antiques over 100 years of age. The rate of duty will be free.
Since the Brooklyn Museum will be the importer, the artifacts are alternately classifiable under 9812.00.20, HTS, which provides for articles imported for exhibition by any institution or society established for the encouragement of the arts...with a free rate of duty.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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