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N177596: The tariff classification of authentic Japanese Samurai body armor and pieces of armor from Japan, and a reproduction set of Japanese costume armor of unstated origin.
Ruling Date: Aug 25, 2011
N177596
August 25, 2011
CLA-2-97:OT:RR:NC:N4:433
CATEGORY: Classification
TARIFF NO.: 9705.00.0070; 9706.00.0060
Trevor Glen Absolon, Owner
Toraba Samurai Arts
20 Newcastle Court
Victoria, British Columbia V9B6V5
Canada
RE: The tariff classification of authentic Japanese Samurai body armor and pieces of armor from Japan, and a reproduction set of Japanese costume armor of unstated origin.
Dear Mr. Absolon:
In your letter dated July 29, 2011, you requested a tariff classification ruling.
The first item is described as a full set of pre-1868 antique Samurai Japanese armor. The term Gusoku means a full set of armor, which includes the following component pieces: a Kabuto helmet, a Menpo facial armor mask (in most cases), two Sode shoulder guards (in most cases), two Kote armored sleeves, one Dou Cuirass, one Haidate thigh guard apron, two Suneate shin guards and one or two Hitsu armor storage/transport cases. The second and third items are described as six pre-1868 antique Kabuto helmets and ten pre-1868 antique Menpo facial armor masks. The fourth item is described as one reproduction set of costume armor.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
Legal Note 4 (b) to Chapter 97, HTSUS, states that heading 9706 (Antiques of an age exceeding one hundred years) does not apply to articles of the preceding headings of this chapter. This means that if the authentic Samurai Japanese armor set and its authentic pieces are found to fall under the tariff provision for historical, ethnographic, paleontological and archaeological interest, then these items would be classified under heading 9705, HTSUS, over that of the provision for antiques classified under heading 9706, HTSUS.
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. Upon satisfactory evidence of provenance, the authentic Samurai set and its pieces would be classified in heading 9705, HTSUS.
Items found to be replicas, reproductions, copies or imitations of original period pieces are not classified in heading 9705, HTSUS. However, if these same items, even though not being originally worn by the Samurai or made during the period of the Samurai, were verified to be over one hundred years old, then classification would fall to the antiques provision under 9706, HTSUS.
For these types of items, a “Certificate of Antiquity” or other proof of age should be available for verification of the claim.
At this time not enough information was provided on the current reproduction set of costume armor to provide a classification ruling. We need descriptive literature of each piece in the set clearly identified and labeled to its photo, as well as a photo of the overall set. Further, we need a materials breakdown of each piece within the set by composition (metal, textile, plastic, etc.), the weight of each material and the associated cost of each of the materials. Upon resubmission of the additional information, this office will issue you a binding ruling.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs and Border Protection is satisfied that the Samurai Japanese armor will remain in its container (packaging box) until it reaches the ultimate purchaser and if the ultimate purchaser can determine the country of origin of the items by viewing the packaging box, the enclosed items within the box would be excepted from marking pursuant to 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, the packaging box for the Samurai Japanese armor set or its pieces must be marked with country of origin Japan.
The applicable subheading for the authentic Samurai Japanese armor set, and authentic helmets and masks, upon verifiable provenance documentation, 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: archeological, historical, or ethnographic pieces.” The rate of duty will be free.
The applicable subheading for items found to be replicas, reproductions, copies or imitations of original period pieces, over one hundred years old, upon verifiable proof of antiquity, will be 9706.00.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Antiques of an age exceeding one hundred years: Other.” 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/.
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
August 25, 2011
CLA-2-97:OT:RR:NC:N4:433
CATEGORY: Classification
TARIFF NO.: 9705.00.0070; 9706.00.0060
Trevor Glen Absolon, Owner
Toraba Samurai Arts
20 Newcastle Court
Victoria, British Columbia V9B6V5
Canada
RE: The tariff classification of authentic Japanese Samurai body armor and pieces of armor from Japan, and a reproduction set of Japanese costume armor of unstated origin.
Dear Mr. Absolon:
In your letter dated July 29, 2011, you requested a tariff classification ruling.
The first item is described as a full set of pre-1868 antique Samurai Japanese armor. The term Gusoku means a full set of armor, which includes the following component pieces: a Kabuto helmet, a Menpo facial armor mask (in most cases), two Sode shoulder guards (in most cases), two Kote armored sleeves, one Dou Cuirass, one Haidate thigh guard apron, two Suneate shin guards and one or two Hitsu armor storage/transport cases. The second and third items are described as six pre-1868 antique Kabuto helmets and ten pre-1868 antique Menpo facial armor masks. The fourth item is described as one reproduction set of costume armor.
Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.
Legal Note 4 (b) to Chapter 97, HTSUS, states that heading 9706 (Antiques of an age exceeding one hundred years) does not apply to articles of the preceding headings of this chapter. This means that if the authentic Samurai Japanese armor set and its authentic pieces are found to fall under the tariff provision for historical, ethnographic, paleontological and archaeological interest, then these items would be classified under heading 9705, HTSUS, over that of the provision for antiques classified under heading 9706, HTSUS.
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. Upon satisfactory evidence of provenance, the authentic Samurai set and its pieces would be classified in heading 9705, HTSUS.
Items found to be replicas, reproductions, copies or imitations of original period pieces are not classified in heading 9705, HTSUS. However, if these same items, even though not being originally worn by the Samurai or made during the period of the Samurai, were verified to be over one hundred years old, then classification would fall to the antiques provision under 9706, HTSUS.
For these types of items, a “Certificate of Antiquity” or other proof of age should be available for verification of the claim.
At this time not enough information was provided on the current reproduction set of costume armor to provide a classification ruling. We need descriptive literature of each piece in the set clearly identified and labeled to its photo, as well as a photo of the overall set. Further, we need a materials breakdown of each piece within the set by composition (metal, textile, plastic, etc.), the weight of each material and the associated cost of each of the materials. Upon resubmission of the additional information, this office will issue you a binding ruling.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.
An article is excepted from marking under 19 U.S.C. 1304 (a)(3)(D) and section 134.32(d), Customs Regulations (19 CFR 134.32(d)), if the marking of a container of such article will reasonably indicate the origin of such article. Accordingly, if Customs and Border Protection is satisfied that the Samurai Japanese armor will remain in its container (packaging box) until it reaches the ultimate purchaser and if the ultimate purchaser can determine the country of origin of the items by viewing the packaging box, the enclosed items within the box would be excepted from marking pursuant to 19 U.S.C. 1304 (a)(3)(D) and 19 CFR 134.32(d). Accordingly, the packaging box for the Samurai Japanese armor set or its pieces must be marked with country of origin Japan.
The applicable subheading for the authentic Samurai Japanese armor set, and authentic helmets and masks, upon verifiable provenance documentation, 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: archeological, historical, or ethnographic pieces.” The rate of duty will be free.
The applicable subheading for items found to be replicas, reproductions, copies or imitations of original period pieces, over one hundred years old, upon verifiable proof of antiquity, will be 9706.00.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Antiques of an age exceeding one hundred years: Other.” 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/.
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