Ms. Rebecca L. Murray
The Metropolitan Museum of Art
1000 Fifth Avenue
New York, NY 10028-0198
RE: The tariff classification of Burmese Statuette from England.
Dear Ms. Murray:
In your letter dated September 14, 2005, you requested a tariff classification ruling.
The Metropolitan Museum of Art is interested in importing a Burmese bronze Statuette of Maitreya Seated in Royal Ease Position, dating from the 7th – 9th century.
On August 28, 2003, sanctions against Burma went into effect. Only informational material (which includes sculptures under 9703.00.0000, HTS) is excluded from the sanctions.
You have suggested your statuette be classified as a sculpture and have enclosed a memorandum from Steven Kossak, Associate Curator of South and Southeast Asian Art. In it he states that the statuette is an original work of the 9th century.
To be classified under 9703.00.0000, HTS, the sculpture must not only be unique in creation but must be the work of a professional artist of the free fine arts. Since the creator of this statuette is unknown, the sculpture provision is not applicable.
The applicable subheading for the Burmese Statuette will be 9706.00.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Antiques of an age exceeding one hundred years, Other.” The rate of duty will be Free.
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 Lawrence Mushinske at 646-733-3036.
Robert B. Swierupski