CLA-2-97:OT:RR:NC:N4:433
Lawrence Mushinske, Consultant
285 South Van Dien Avenue
Ridgewood, NJ 07450
RE: The tariff classification of an Etruscan Bronze Thymiaterion.
Dear Mr. Mushinske:
In your letter dated February 22, 2011, on behalf of Robert Haber Associates, you requested a tariff classification ruling. A photograph was received depicting the Etruscan Bronze Thymiaterion.
The item is described as an Etruscan Bronze Thymiaterion (type of censer or incense burner) in the form of a dancing girl playing the castanets, standing on a tripod base with lion-paw feet, and supporting the stem of the incense bowl on her head. The dancing girl is wearing engraved ribbons on her feet and ankles, long skirt swirling above the ankles, shirt with short sleeves and engraved chevron pattern along the shoulders and arms, bandoliers across her breast and back, and large disk earrings. Her finely engraved hair falls in voluted locks across the forehead, bound in a spiral fillet, and tied in a rectangle chignon above the nape of the neck. Near the top of the incense burner there is a calyx with three lotus buds forming the support for the incense bowl. The item is slightly over 13 inches in height. Descriptive literature from what appears to be from The Metropolitan Museum of Art discloses that the “incense bowl” which would have sat upon the top-portion of the stem of the burner is missing. This item has a circa date of early 5th Century B.C – per descriptive literature by the Metropolitan Museum of Art (November 20, 1987), Sotheby’s (December 9, 1999) and Christie’s (June 16, 2006).
Accompanying the descriptive literature is The Art Loss Register, Certificate, which states in pertinent part, that the item to the best of their knowledge has not been stolen or missing, and that the Certificate is no indication of authenticity of the item.
Upon verification of the authenticity of the Etruscan Bronze Thymiaterion, we agree that an item dating back to a civilization of ancient Italy is an antique. The age of the Thymiaterion far exceeds the 100 year requirement for classification in Heading 9706, Harmonized Tariff Schedule of the United States (HTSUS). However, the Thymiaterion is more completely described under the terms of Heading 9705, HTSUS, which provides for collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest – see Headquarters Ruling HQ 966030 dated January 28, 2003. The origins of the Etruscans were lost in prehistory, in that they left no literature, and no texts of religion or philosophy, resulting in understanding their civilization and culture through mainly grave goods and tomb findings. Various sources indicate that Thymiaterion(s) were used in the Mediterranean region for spiritual and religious purposes, and especially in religious ceremonies.
The applicable subheading for the Etruscan Bronze Thymiaterion, upon verification of the authenticity of the item, 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: Archaeological, 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/.
If you want a ruling on the admissibility of the Etruscan Bronze Thymiaterion, please furnish to the best of your abilities the following information on the provenance of the antiquity, the history of the item since its removal from the area of origin: (1) verifiable documentation that the item has been in a private collection or in the same family for several generations or that it was acquired a long time ago, (2) full names and contact information for all private parties that the seller claims previously owned the item, (3) full names and contact information of all galleries or auction houses that the seller claims previously owned the item – if the gallery is the owner verifiable information on the previous owner/s as in [1] and [2] above, (4) an illustration of the item taken from a dated, old auction catalog depicting and describing the exact item, (5) a dated, signed certificate or statement of authenticity with illustrative photo associated to the item’s description from a respected authority or expert within the field, (6) all original sales receipts establishing date of purchase, (7) a film or recording or magazine (literature) talking about the item that can establish time of original purchase or subsequent purchases, (8) dated letters or papers from recognized experts or authorities discussing the item, (9) a dated appraisal from a recognized authority or expert with photo and description of the item, and (10) an analytical investigation report with photo, description and technical write-up establishing the authenticity and relative timeframe of the piece.
Please send your admissibility ruling request with a copy of this ruling to the following address:
Commissioner of Customs and Border Protection
Attention: Regulations and Rulings
Cargo Security, Carriers & Immigration Branch
Office of International Trade
Washington, DC 20229
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