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NY K80540

November 12, 2003

CLA-2-97:RR:NC:SP:233 K80540


TARIFF NO.: 9706.00.0060

Mr. David B. Epstein
Masterpiece International, Ltd.
39 Broadway, Suite 1410
New York, NY 10006-3003

RE: The tariff classification of works of art from Pakistan and Cambodia.

Dear Mr. Epstein:

In your letter dated November 4, 2003, you requested a tariff classification ruling.

Your client, The Metropolitan Museum of Art, would like to import two works of art for possible purchase from a London dealer. One work is a “Vessel Decorated with Fish” from the Quatar Valley in Pakistan. It is made of pottery and dates from circa 2800 BC. The second work is a stone carving “Headless Female Figure,” late 9th Century from Cambodia. You have enclosed copies of the original shipping documents showing shipment of the Cambodian stone object from Bangkok to the dealer in London in 1995 as well as shipping documents covering its shipment to New York in 1996 for the International Asian Art Fair.

The applicable subheading for the works of art 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.

Noting the description and provenance, both pieces are permitted importation 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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