The tariff classification of a terracotta dinos vase from Italy.

NY K81806 December 11, 2003 CLA-2-97:RR:NC:SP:233 K81806 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 terracotta dinos vase from Italy. Dear Mr. Epstein: In your letter dated November 28, 2003, you requested a tariff classification ruling. You client, The Metropolitan Museum of Art, would like to import a terracotta dinos vase of Southern Italian 3rd century BC origin. Documentation has been submitted showing that the vase was sold to a New York dealer in 1986. Thus, the vase is admissible for importation into the United States. The applicable subheading for the terracotta dinos vase 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 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division