CLA-2 CO:R:C:M 554842 JMH

District Director
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Ave.
Detroit, MI 48266

RE: Protest and Request for Further Review 3801-6-001039, dated August 1, 1986; chandelier; antique; invoice in French without an English translation; antiquity claim made after liquidation

Dear Sir:

The following is our decision regarding the Protest and Request for Further Review No. 3801-6-001039, dated August 1, 1986. At issue is the classification under the Tariff Schedules of the United States ("TSUS") of a chandelier imported from France.

FACTS:

The article in question is a gilded, carved bronze chandelier. The chandelier's center is a globe which is decorated with star motifs. Lighted branches which symbolize bucking horses extend from the center of the globe. The upper part of the chandelier contains a ceiling light that is decorated with gilded palm fronds. The base of the chandelier is highlighted with a fir cone. The chandelier is representative of the Empire Epoch. It is certified to be over 100 years old, and therefore, is an antique. The chandelier was purchased in France for 360,000 Francs, approximately $48,000.

Upon importation, the chandelier was examined and released on a non-rated invoice under immediate delivery. The invoice which accompanied the shipment was written in French. Subsequently, the chandelier was entered as an illuminating article under item 653.39, TSUS. The rate of duty assessed was 9 percent ad valorem. The entry summary was liquidated as entered on May 9, 1986.

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This protest was timely filed on August 1, 1986. The importer protests the classification and rate of duty, because the chandelier is an antique. Antiques are entitled to duty free entry under item 766.25, TSUS. The importer contends that a statement of the chandelier's antiquity was on the invoice. The invoice, which was written in French, contained the following:

(1) the phrase "de l'epoque Empire": the Empire period refers to a portion of the 19th century (2) the high value of the chandelier: $48,000 dollars is not the usual price for a lighting fixture (3) the phrase "Marchandise de plus de cent d'age": indicates the chandelier is over 100 years old (4) the word "Antiquites" in the seller's name: indicates the chandelier was purchased at an antique shop

Your office denied the protest and sent it forward for further review because Customs Regulation 10.53(f), 19 C.F.R. 10.53(f) (1986) requires that a claim for duty free entry under item 766.25 must be made prior to liquidation.

ISSUE:

Whether the chandelier imported from France qualifies for duty free entry under item 766.25.

LAW AND ANALYSIS:

Item 766.25 provides for the duty free entry of antiques. However, Customs Regulation 10.53(f), 19 C.F.R. 10.53(f) (1986), states the following:

(f) A claim for free entry of an article under items 766.20 and 766.25, Tariff Schedules of the United States on the basis of antiquity may be made on the entry, or filed after entry at any time prior to liquidation of the entry, provided the article has not been released from Customs custody or it has been found upon examination before such release to be described in item 766.20 [sic] and Tariff Schedules of the United States. (emphasis added)

The subject chandelier was liquidated on May 9, 1986. According to the language of this Customs Regulation, if the claim for free entry was not made prior to liquidation, then the antique is not entitled to duty free entry.

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The invoice presented at the time of entry, although written in French, included several factors which indicated that an antique was being imported. There seems to be no question that the chandelier is an antique. However, Customs must apply the regulations by which it operates.

Customs Regulation 141.86(d), 19 C.F.R. 141.86(d) (1986), requires that the invoice "shall be in the English language, or shall have attached thereto an accurate English translation..." The invoice in this instance was not in English, nor was an English translation attached to the invoice at the time of entry. A specific claim in English for duty free entry as an antique was not made to Customs prior to liquidation. Customs must abide by its regulations. Unfortunately, in the circumstances of the present case the regulations do not allow for a correction. Customs relies on importers to prepare and present adequate information. Customs cannot expect its employees to understand invoices in foreign languages.

The proper classification for the gilded, bronze chandelier is in item 653.39, TSUS, as an illuminating article.

HOLDING:

The bronze, gilded chandelier imported from France is an antique. Unfortunately, the invoice which indicated this fact was written in French. The Customs Regulations require that invoices either be written in English or have an English translation attached. The antiquity of the chandelier was not claimed to Customs until after liquidation of the entry, which again contravenes the Customs Regulations. Without adequate information at the time of entry Customs must classify an article according to its class or type. The article in question is an illuminating article. Since the antique claim was not made prior to liquidation, the chandelier cannot receive duty free treatment under item 766.25. The proper classification of the gilded, bronze chandelier is in item 653.39, as an illuminating article.

The protest should be denied in full. A copy of this decision should be attached to the Form 19 Notice of Action for the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division