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NY I87402

October 25, 2002

CLA-2-97:RR:NC:SP:233 I87402


TARIFF NO.: 9705.00.0090

Mr. Lance Entwistle
L & R Entwistle and Co. Ltd.
6 Cork Street
London, W1S 3EE
United Kingdom

RE: The tariff classification of Djenne terracotta sculptures from Mali.

Dear Mr. Entwistle:

In your letter dated October 14, 2002 you requested a tariff classification ruling.

The artwork to be imported consists of a pair of seated male Djenne terracotta figures both with arms resting on their legs and hair dressed with pointed coiffures and with representations of jewelry (bracelets and necklaces); 18 inches and 16 ½ inches respectively.

The applicable subheading for the Djenne terracotta sculptures will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest, Other.” The rate of duty will be free.

Noting that the sculptures were out of Mali prior to the import restrictions effective September 23, 1993, the sculptures are admissible into the United States.

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.


Robert B. Swierupski

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