Base
N0723352009-08-21New YorkClassification

    The tariff classification of a Dogon figure from Mali.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

    The tariff classification of a Dogon figure from Mali.

Ruling Text

N072335 August 21, 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 August 7, 2009, you requested a tariff classification ruling. The artwork to be imported is a “Dogon (Soninke) Sculpture”. The sculpture is that of a standing male figure. The figure is made of wood and measures 27.9 inches in height. It stands on a square base with fragmentary wedge-shaped feet supporting bent legs and an elaborate headdress. Dogon art is primarily sculpture and revolves around religious values, ideals and freedoms. The instant figure is dated circa 1299 - 1499 A.D. and thought to be a product of the Soninke sub-group. A chain of provenance has been established starting with Henri Kamer of Paris, France in the late 1950s, through Jay Leff of Pennsylvania and to Sotheby Parke Bernet in 1975. 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