CLA-2-97:S:N:N7:233 813421

Mr. David B. Epstein
Masterpiece International, Ltd.
Customhouse Brokers
90 Washington Street
New York, N.Y. 10006

RE: The tariff classification of an antique from Mali.

Dear Mr. Epstein:

In your letter dated August 2, 1995, on behalf of Mr. Daniel Shapiro, you requested a tariff classification ruling of an antique from the Niger River Valley area of Mali.

The antique item is a Equestian Group wood figure from the Djenne Culture, circa 1o-12 century. It stands 28-3/4 inches and is from the Niger River Valley area of Mali, Africa. The antique figure was acquired by the Minneapolis Institute of Art in 1984. It will be loaned to the Royal Academy for an exhibition of African Art this fall. It will then be reimported at the conclusion of the exhibition. There is an import restriction on antiques from the Niger River Valley area of Mali effective September 23, 1993. Since this figure has been in the possession of the Minneapolis Institute of Art since 1984, this restriction is not applicable.

The applicable subheading heading for the Equestian Group wood figure, circa 10-12 century will be 9706.00.0060, Harmonized Tariff Sceduled of the United States Annotated, HTSUSA, which provides for: Antiques of an age exceeding one hundred years, other. The rate of duty will be free.

The Equestian Group wood is also classifiable under item 9801.00.6000, HTSUSA, which provides for: Articles, when returned after having been exported for use temporarily aboard solely for any of the following purposes, if imported by or for the account of the person who exported them. Exhibition, or use at any public exposition, fair or conference. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R.177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport