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NY K89775

October 13, 2004

CLA-2-97:RR:NC:SP:233 K89775


TARIFF NO.: 9706.00.0060

Mr. James Opinsky
Art Services Management
146 Berry St.
Brooklyn, NY 11211

RE: The tariff classification of Cambodian antique stone sculptures from Germany.

In your letter dated September 20, 2004, you requested a tariff classification ruling.

Martin Lerner Art Advisory Associates, Inc. is interested in importing two antique Cambodian stone sculptures from Germany. The first is a Standing Shiva, Style of Baphuon, Angkor Period, from the first half of the 11th century. The second is a Four-Armed Vishnu, Style of Ankor Wat, circa 1150. The two sculptures have been in the private collection of Mr. Duchauffour for more than 20 years. Documentation and photographs have been submitted with your request. Since the two sculptures have been out of Cambodia prior to the import restrictions imposed on December 2, 1999, admissibility into the United States is permitted.

The applicable subheading for the Cambodian antique stone sculptures 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.

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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