The tariff classification of a sculpture from Cambodia.

NY G81843 September 14, 2000 CLA-2-:RR:NC:SP:233 G81843 CATEGORY: Classification TARIFF NO.: 9706.00.0060 Mr. David B. Epstein Masterpiece International, Ltd. 39 Broadway New York, NY 10006 RE: The tariff classification of a sculpture from Cambodia. Dear Mr. Epstein: In your letter dated September 7, 2000, you requested a tariff classification ruling. The Metropolitan Museum of Art is interested in importing “Prasat Andet Femal Stone Sculpture,” an antique sculpture of Cambodian art produced in the last quarter of the 7th Century. The current owner, Dr. Wolfgang Gelten, imported the work into Germany in 1987 and it has been part of his private collection since then. The sculpture was published in three different publications and was exhibited in the Museum Fur Ostasiatische Kunst in Cologne in 1989. Since the sculpture was exported from Cambodia prior to the import restriction imposed on December 2, 1999, admissibility into the United States is permitted. The applicable subheading for sculpture 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division