U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a Dogon figure from Mali.
N069328 July 27, 2009 CLA-2-97:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9705.00.0070 Mr. Lance Entwistle L & R Entwistle and Co. Ltd.144 New Bond Street London W1S 2TR England RE: The tariff classification of a Dogon figure from Mali.Dear Mr. Entwistle: In your letter dated July 8, 2009, you requested a tariff classification ruling.The artwork to be imported is a “Superb Dogon Female Figure”. The sculpture is that of a standing woman. The figure is made of wood and measures 27 ½ inches in height. It stands on a domed circular base with fragmentary wedge-shaped feet supporting the attenuated bent legs leading to shelf-like buttocks and supporting a slightly flaring torso with prominent angular abdomen and pendular breasts falling from the shoulders. Dogon art is primarily sculpture and revolves around religious values, ideals and freedoms. It is dated circa 1800 A.D. and thought to be a product of the Wakara style indicative of origin in the northeastern end of the southern Bandiagara plateau, Mali. You indicate that the provenance of the figure is Tristan Tzara, Paris and sold to the J.J. Klejman Gallery in New York during the early 1960s. Noting that the artwork was out of Mali prior to the import restrictions effective September 23, 1993, the item is admissible into the United States.The applicable subheading for the Dogon figure will be 9705.00.0070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest, Archeological, historical or ethnographic pieces." The rate of duty will be Free.Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.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 Neil H. Levy at 646-733-3036.Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division