Classification of pieces of the Berlin Wall

HQ 087912 November 26, 1990 CLA-2 CO:R:C:G 087912 DFC CATEGORY: Classification TARIFF NO: 9705.0090; 6810.99.0000 Ms. Tanya M. Reischman 411 Green Oaks Ct., # 2045 Arlington, TX 76006 RE: Classification of pieces of the Berlin Wall Dear Ms. Reischman: Your letter dated August 23, 1990, addressed to our Dallas/Fort Worth office, concerning the tariff classification of pieces of the Berlin wall has been referred to this office for a direct reply to you. FACTS: We assume that the merchandise consists of odd shaped pieces of the Berlin wall composed of concrete with reinforcing rods which have no utilitarian value as building material. ISSUE: Do these pieces of the Berlin wall qualify for free entry under subheading 9705.00.0090, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as collectors' pieces of historical interest? LAW AND ANALYSIS: It is clear that the Berlin wall is of historical interest and that pieces of that wall qualify as collectors' pieces of historical interest for tariff purposes. However, the problem here is to determine whether the importations are genuine pieces of the Berlin wall. One piece of concrete may be very similar to any other piece of concrete and at the time the wall as being dismantled there was no mechanism for certifying the authenticity of the concrete pieces. -2- In view of the foregoing, it is our position that pieces of reinforced concrete of the Berlin wall will be considered collectors' pieces of historical interest under subheading 9705.00.0090, HTSUSA, if the District Director at the port of entry is satisfied that the pieces are genuine. Otherwise, they would be classifiable under subheading 6810.99.0000, HTSUSA, as articles of concrete, whether or not reinforced, other articles, other. HOLDING: Genuine pieces of the Berlin wall are entitled to free entry under subheading 9705.00.0090, HTSUSA. Pieces of reinforced concrete which cannot be determined to be genuine pieces of the Berlin wall are classifiable under subheading 6810.99.0000, HTSUSA, with duty at the rate of 4.9 percent ad valorem. Sincerely, Yours John Durant, Director Commercial Rulings Division