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NY A86961

August 26, 1996

CLA-2-97:RR:NC:FC:233 A86961


TARIFF NO.: 9706.00.0060; 9801.00.60

Ms. Marie Goodwin
Masterpiece International, Ltd.
90 Washington Street
New York, NY 10006

RE: The tariff classification of antiques.

Dear Ms. Goodwin:

In your letter dated August 15, 1996, on behalf of Columbia University and the South Street Seaport Museum, you requested a tariff classification ruling.

Based on the submitted documentation, various artifacts were excavated from several archaeological sites in New York City. They will be shipped to Japan for exhibition and re-imported after the close of the exhibition. As per your enclosed list, the 22 objects are all over 100 years old and qualify as antiques.

The applicable subheading for the 22 antique artifacts 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.

Your artifacts are also classifiable under 9801.00.60, HTS, free of duty. This provision includes "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."

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 212-466-5739.


Roger J. Silvestri

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