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NY 813983



August 30, 1995

CLA-2-97:S:N:N7:233 813983

CATEGORY: CLASSIFICATION

TARIFF NO.: 9706.00.0060; 9801.00.6000

Mr. David B. Epstein
Masterpiece Internatiional, Ltd.
Customhouse Brokers
90 Washington Street
New York, NY 10006

RE: The tariff classification of two antiques from Mali.

Dear Epstein:

In your letter dated August 21, 1995, on behalf of the Metropolitan Museum of Art, you requested a tariff classification ruling of two antiques from the Niger River Valey area of Mali.

The first antique item is a staff with seated male figure, Dogon or Bozo (accession number 1975-306). It was purchased at auction in New York in 1975. The second antique item is a Dogon made figure of wood (accession number 1978-412-455). It was acquired in 1978 from the Museum of Primitive Art. Both pieces will be loaned to the Royal Academy for an exhibition of African Art this fall. They will then be reimported at the conclusion of the exhibition.

There is an import restriction on antiques from the Niger River Valley area of Mali effective September 23, 1993. Since these figures have been in the possession of the Metropolitan Museum of Art since 1978, this restriction is not applicable.

The applicable subheading for the two wood antique figures will be 9706.00.0060, Harmonized Tariff Schedule of the United States Annotated, HTSUSA, which provides for: Antiques of an age exceeding one hundred years, other. The rate of duty will be free.

The two wood antique figures are also classifiable under item 9801.00.6000. HTSUSA. which provides for: 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. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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