The tariff classification of sculptures from Cambodia.

NY G86236 January 9, 2001 CLA-2-:RR:NC:SP:233 G86236 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 sculptures from Cambodia. Dear Mr. Epstein: In your letter dated January 2, 2001, you requested a tariff classification ruling. The sculptures to be imported, lots #182 and #183, are Khmer, Bayon Style, Sandstone Head of a Guardian from the 13th century. Since the sculptures were exported from Cambodia prior to the import restriction imposed on December 2, 1999, admissibility into the United States is permitted. The applicable subheading for the 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 212-637-7061. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division