United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY K81482 - NY K81610 > NY K81586

Previous Ruling Next Ruling
NY K81586

December 5, 2003
CLA-2-97:RR:NC:SP:233 K81586


TARIFF NO.: 9705.00.0090

Ms. Kiana Baldon
L & R Entwistle and Co. Ltd.
6 Cork Street
London WIS 3EE

RE: The tariff classification of a Teotihuacan stone mask from Mexico.

Dear Ms. Baldon:

In your letter dated December 2, 2003, you requested a tariff classification ruling.

The item to be imported is a Teotihuacan stone mask with eyes, mouth and nostrils cut-in, rectangular lug-shaped ears with pierced lobes, and a hole drilled in the upper center of the forehead. The mask originated in Mexico, circa 400 to 600 AD and measures 9 ½” wide. You have submitted documentation that in 1959 the mask was in a private collection in London.

The applicable subheading for the Teotihuacan stone mask 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.

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

Previous Ruling Next Ruling

See also: