CLA-2-97:OT:RR:NC:N5:433
David Rueger
Editio Altera
81 Pondfield Road, Suite D355
Bronxville, NY 10708
RE: The tariff classification of a manuscript from Spain.
Dear Mr. Rueger:
In your letter dated November 18, 2025, you requested a tariff classification ruling. In lieu of samples,
illustrative literature and a description are provided for review. Additionally, we acknowledge the opinions
and observations provided by your independent expert in the field concerning the piece.
The “Cartas Ejecutorias” (Ader Maison de Vente auction, Lot # 17) is a handwritten Spanish manuscript with
graphics and inscriptions written by an unknown author between 1659-1661. Documentation provided notes
on one of the graphics depicts a coat of arms of the Ochoa Aleman family and the second graphic depicts a
Madonna and Child. Further, information provided states, “[D]uring the early modern period, cartas
executorias such as this one were prepared in order to establish the supplicant’s noble status; if successful, a
‘patent of nobility’ was then granted in the name of the king. The present example follows the usual model,
with a painted illustration of a religious subject as well as the armorial of the family seeking nobility. The
text itself is mainly concerned with witness testimonials confirming the military deeds or ancient lineage of
the supplicant (in this case, the brothers Albaro Ochoa Aleman and Pedro Diaz de Ochoa).” The manuscript
is bound in red velvet, has a spine with 4 ribs, gilded edges, consists of 145 pages, and is 12” in length and 8”
in width.
Further, the binding ruling request seeks confirmation the “Cartas Ejecutorias” falls under the International
Emergency Economic Powers Act (IEEPA) exemption for “informational materials.”
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitutes the
official interpretation of the Harmonized System at the international level.
Chapter 97, Heading 9706 provides, “[T]his heading covers all antiques of an age exceeding one hundred
years, provided they are not included in headings 97.01 to 97.05. The interest of these articles derives from
their age and, as a general consequence, their resulting rarity. Subject to these conditions, the heading
includes:
(1) Antique furniture, frames and panelling.
(2) Products of the printing industry: incunabula and other books, music, maps, engravings (other than
those of heading 97.02).
(3) Vases and other ceramic articles.
(4) Textile articles: carpets, tapestries, embroidery, lace and other fabrics.
(5) Jewellery.
(6) Articles of goldsmiths’ or silversmiths’ wares (s, cups, candelabra, plate, etc.).
(7) Leaded or stained glass windows.
(8) Chandeliers and lamps.
(9) Ironmongers’ and locksmiths’ wares.
(10) Small ornaments for glass cabinets (boxes, sweetmeat boxes, snuff boxes, tobacco graters,
caskets, fans, etc.).
(11) Musical instruments.
(12) Clocks and watches.
(13) Glyptographers’ wares (cameos, carved stones) and sigillographers’ wares (seals, etc.).
Provided they retain their original character, the heading includes antique articles which have been repaired
or restored. For example, the heading includes: antique furniture incorporating parts of modern manufacture
(e.g., reinforcements and repairs); antique tapestries, leather or fabrics, mounted on modern wood.
The heading does not cover, irrespective of their age, pearls, natural or cultured, or precious or semi-precious
stones of headings 71.01 to 71.03.”
Further, Chapter 97, Legal Note 5(a) provides: “Subject to notes 1 to 4, articles of this chapter are to be
classified in this chapter and not in any other chapter of the tariff schedule.”
In view of the facts provided, the “Cartas Ejecutorias” is within the construct of Chapter 97 and heading 9706
item (2) and is not more specifically provided for elsewhere in the tariff schedule.
Provenance of an antiquity, which includes goods of heading 9705 and 9706, HTSUS, pertains to the item’s
history since it was removed from its area of origin, or if not possible to go back to its original discovery,
then to its history of ownership. Authentication consists in determining when and where the object was made,
what it is, and that it is a genuine antiquity and not a forgery, a copy or an imitation. Quite often Certificates
of Authenticity are issued from expert sources, such as an archaeologist, curator of a museum, Government
authority or recognized antique dealer attesting to the history and timeframe of the piece, as well as its
authenticity.
The “Cartas Ejecutorias” was auctioned by Ader Maison de Vente, a French auction house, on March 5,
2025, as lot #17. Ms. Ariane Adeline is identified as an independent third-party appraiser with 25 years of
experience in of rare books, manuscripts, and archives who works with French and European auction houses.
Further, Ms. Adeline is identified as a member of the Syndicat de librairie ancienne et modern (SLAM) and a
member of the Syndicat Francias des experts et professionels en objets d’art (SEEP) who codify rare books.
Ms. Adeline finds the manuscript is original, has retained its original character, and there is no internal
restoration. Further, Ms. Adeline states, “The binding is a dark red velvet 17th century binding over
pasteboards, completely unrestored. The manuscript is datable 1659-1661 and its binding is contemporary.
It is not restored, and the velvet is worn as is expected at the corners, spine and hinges.”
The applicable subheading for the subject merchandise will be 9706.10.0060, Harmonized Tariff Schedule of
the United States (HTSUS), which provides for “Antiques of an age exceeding 100 years: Of an age
exceeding 250 years: Other.” The general rate of duty will be free.
Trade Remedy:
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of the European
Union with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 15
percent will be subject to an additional ad valorem rate of duty of 15 percent minus the column 1-General
duty rate. At the time of entry, you must report the Chapter 99 heading applicable to your product
classification, i.e. 9903.02.20, in addition to subheading 9706.10.0060, HTSUS, listed above.
For guidance as to whether the imported “Cartas Ejecutorias” from Spain is considered informational
materials and for proper reporting requirements, please see the Frequently Asked Questions regarding the
IEEPA, at https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ, as well as the
Cargo Systems Messaging Service (CSMS) messages under the IEEPA link at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dharmendra Lilia at [email protected].
Sincerely,
(for)
Deborah Marinucci
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division