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NY 816158




October 27, 1995

CLA-2-94:R:N2:233 816158

CATEGORY: CLASSIFICATION

TARIFF NO.: 9706.00.0060; 9801.00.6000

Mr. David B. Epstein
Masterpiece International, Ltd.
Customhouse Brokers
90 Washington Street
New York, N.Y. 10006

RE: The tariff classification of an antique from Mali.

Dear Mr. Epstein:

In your letter dated October 18, 1995, on behalf of Mr. Daniel Shapiro, you requested a tariff classification ruling of an antique from the Niger River Valley area of Mali.

The antique item is a Djenne terracotta of a copulating couple. It is from the Niger River Valley area of Mali, Africa. The antique figure was acquired by the Research Laboratory for Archeology of Oxford University around 1973. Oxford University estimates the age of this antique as being between 490 and 730 years old. A statement by a Belgian collector attesting to ownership of the antique around the year 1973 has been provided. It will be loaned to the Royal Academy for an exhibition of African Art this fall. It will then be reimported at the conclusion of the exhibition this fall.

There is an import restriction on antiques from the Niger River Valley area of Mali effective September 23, 1993. Since this figure has been in the possession of the Oxford University since 1973, this restriction is not applicable. The applicable subheading for the Djenne terracotta of a copulating couple 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 Djenne terracotta of a copulating couple is 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 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 212-466-5739.

Sincerely,

Roger J. Silvestri
Director

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