The tariff classification of a sculpture from Cambodia.

NY K86048 May 14, 2004 CLA-2-97:RR:NC:SP:233 K86048 CATEGORY: Classification TARIFF NO.: 9705.00.0090 Mr. Lance Entwistle L & R Entwistle and Co. Ltd. 6 Cork Street London W1S 3EE England RE: The tariff classification of a sculpture from Cambodia. Dear Mr. Entwistle: In your letter dated May 12, 2004, you requested a tariff classification ruling. The item to be imported is a Baphuon torso representing the Hindu god Shiva made of grey sandstone and measuring 138 cm high (54 ½ inches). The sculpture originated in Cambodia, Khmer culture, circa 1000 - 1050 AD. Under the terms of the Memorandums of Understanding between the United States and Cambodia (1999/2003) artworks of the kind described above may not be imported into the United States unless they have left Cambodia with an export permit issued by Cambodia or there is verifiable documentation that they left Cambodia prior to the effective date of the restriction (December 2, 1999). You indicate that the sculpture was formerly in the collection of the Kimbell Museum of Art, Fort Worth, Texas. In 1981, it was written about in their Handbook of the Collection. The sculpture was de-accessioned by the museum and subsequently acquired by a U.S. collector who sold it to a European collector who is the current owner. The applicable subheading for the sculpture will be 9705.00.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest, Other." The rate of duty will be free.  Noting that the sculptures were out of Cambodia prior to the import restrictions effective December 2, 1999, the sculptures are admissible into the United States. 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