38470 Federal Register / Vol. 72, No. 134 / Friday, July 13, 2007 / Rules and Regulations 

amendment are based on the criteria 

contained in the U.S. Standard for 

Terminal Instrument Procedures 

(TERPS). In developing these chart 

changes to SIAPs, the TERPS criteria 

were applied to only these specific 

conditions existing at the affected 

airports. All SIAP amendments in this 

rule have been previously issued by the 

FAA in a FDC NOTAM as an emergency 

action of immediate flight safety relating 

directly to published aeronautical 

charts. The circumstances which 

created the need for all these SIAP 

amendments requires making them 

effective in less than 30 days. 

Further, the SIAPs contained in this 

amendment are based on the criteria 

contained in TERPS. Because of the 

close and immediate relationship 

between these SIAPs and safety in air 

commerce, I find that notice and public 

procedure before adopting these SIAPs 

are impracticable and contrary to the 

public interest and, where applicable, 

that good cause exists for making these 

SIAPs effective in less than 30 days. 

Conclusion 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current. It, therefore—(1) Is not a 

‘‘significant regulatory action’’ under 

Executive Order 12866; (2) is not a 

‘‘significant rule’’ under DOT 

Regulatory Policies and Procedures (44 

FR 11034; February 26, 1979); and (3) 

does not warrant preparation of a 

regulatory evaluation as the anticipated 

impact is so minimal. For the same 

reason, the FAA certifies that this 

amendment will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

List of Subjects in 14 CFR Part 97 

Air Traffic Control, Airports, 

Incorporation by reference, and 

Navigation (Air). 

Issued in Washington, DC on June 29, 

2007. 

James J. Ballough, 

Director, Flight Standards Service. 

Adoption of the Amendment 

■ Accordingly, pursuant to the authority 

delegated to me, Title 14, Code of 

Federal regulations, Part 97, 14 CFR part 

97, is amended by amending Standard 

Instrument Approach Procedures, 

effective at 0901 UTC on the dates 

specified, as follows: 

PART 97—STANDARD INSTRUMENT 

APPROACH PROCEDURES 

■ 1. The authority citation for part 97 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40103, 40106, 

40113, 40114, 40120, 44502, 44514, 44701, 

44719, 44721–44722. 

■ 2. Part 97 is amended to read as 

follows: 

§§ 97.23, 97.25, 97.27, 97.29, 97.31, 97.33, 

97.35, and 97.37 [Amended] 

By amending: § 97.23 VOR, VOR/ 

DME, VOR or TACAN, and VOR/DME 

or TACAN; § 97.25 LOC, LOC/DME, 

LDA, LDA/DME, LDA w/GS, SDF, SDF/ 

DME; § 97.27 NDB, NDB/DME; § 97.29 

ILS, MLS, TLS, GLS, WAAS PA, MLS/ 

RNAV; § 97.31 RADAR SIAPs; § 97.33 

RNAV SIAPs; § 97.35 COPTER SIAPs, 

§ 97.37 Takeoff Minima and Obstacle 

Departure Procedures. Identified as 

follows: 

Effective Upon Publication 

FDC date State City Airport FDC No. Subject 

6/18/07 ........ NV FALLON .......................... FALLON MUNI ..................................... 7/4909 VOR/DME OR GPS–B, AMDT 3 

[FR Doc. E7–13267 Filed 7–12–07; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Bureau of Customs and Border 

Protection 

DEPARTMENT OF THE TREASURY 

19 CFR Part 12 

[CBP Dec. 07–52] 

RIN 1505–AB80 

Extension of Import Restrictions 

Imposed on Pre-Classical and 

Classical Archaeological Objects and 

Byzantine Period Ecclesiastical and 

Ritual Ethnological Material From 

Cyprus 

AGENCIES: U.S. Customs and Border 

Protection, Department of Homeland 

Security; Department of the Treasury. 

ACTION: Final rule. 

SUMMARY: This document amends U.S. 

Customs and Border Protection (CBP) 

regulations to reflect the extension of 

import restrictions on Pre-Classical and 

Classical Archaeological Objects and 

Byzantine Ecclesiastical and Ritual 

Ethnological Material from Cyprus 

which were imposed by Treasury 

Decision (T.D.) 02–37 and CBP Dec. 06–

22. The Assistant Secretary for 

Educational and Cultural Affairs, United 

States Department of State, has 

determined that conditions continue to 

warrant the imposition of import 

restrictions. Accordingly, the 

restrictions will remain in effect for an 

additional 5 years, and the CBP 

regulations are being amended to 

indicate this extension. These 

restrictions are being extended pursuant 

to determinations of the United States 

Department of State made under the 

terms of the Convention on Cultural 

Property Implementation Act in 

accordance with the United Nations 

Educational, Scientific and Cultural 

Organization (UNESCO) Convention on 

the Means of Prohibiting and Preventing 

the Illicit Import, Export and Transfer of 

Ownership of Cultural Property. This 

document also contains the Designated 

List of Archaeological Objects and 

Ethnological Material that describes the 

articles to which the restrictions apply. 

Note that one subcategory, Coins of 

Cypriot Types, has been added to the 

category entitled Metal. 

EFFECTIVE DATE: July 16, 2007. 

FOR FURTHER INFORMATION CONTACT: For 

legal aspects, George F. McCray, Esq., 

Chief, Intellectual Property Rights and 

Restricted Merchandise Branch, (202) 

572–8710. For operational aspects, 

Michael Craig, Chief, Other Government 

Agencies Branch, (202) 344–1684. 

SUPPLEMENTARY INFORMATION:

Background 

Pursuant to the provisions of the 1970 

United Nations Educational, Scientific 

and Cultural Organization (UNESCO) 

Convention, codified into U.S. law as 

the Convention on Cultural Property 

Implementation Act (Pub. L. 97–446, 19 

U.S.C. 2601 et seq.), the United States 

entered into a bilateral agreement with 

the Republic of Cyprus on July 16, 2002, 

concerning the imposition of import 

restrictions on certain archaeological 

material of Cyprus representing the PreClassical and Classical periods of its 

cultural heritage. On July 19, 2002, the 

former United States Customs Service 

published Treasury Decision (T.D.) 02–

37 in the Federal Register (67 FR 

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Federal Register / Vol. 72, No. 134 / Friday, July 13, 2007 / Rules and Regulations 38471 

47447), which amended 19 CFR 

12.104g(a) to reflect the imposition of 

these restrictions, and included a list 

designating the types of archaeological 

materials covered by the restrictions. 

Import restrictions listed in 19 CFR 

12.104g(a) are ‘‘effective for no more 

than five years beginning on the date on 

which the agreement enters into force 

with respect to the United States. This 

period can be extended for additional 

periods not to exceed five years if it is 

determined that the factors which 

justified the initial agreement still 

pertain and no cause for suspension of 

the agreement exists’’ (19 CFR 

12.104g(a)). T.D. 02–37 is set to expire 

on July 16, 2007. 

We note that prior to the issuance of 

T.D. 02–37, the former United States 

Customs Service had issued T.D. 99–35 

(64 FR 17529, April 12, 1999) imposing 

‘‘emergency’’ import restrictions on 

certain Byzantine Ecclesiastical and 

Ritual Ethnological Material from 

Cyprus. Under T.D. 99–35, Sec. 

12.104g(b) (19 CFR 12.104g(b)) of the 

regulations pertaining to emergency 

import restrictions was amended 

accordingly. This emergency protection 

was extended in CBP Dec. 03–25 (68 FR 

51903, August 29, 2003). The 

ethnological material protected by the 

emergency restrictions was not covered 

by the 2002 bilateral agreement and the 

2002 Treasury Decision. 

On August 17, 2006, the Republic of 

Cyprus and the United States amended 

the bilateral agreement of July 16, 2002, 

to include the list of Byzantine 

Ecclesiastical and Ritual Ethnological 

Material from Cyprus that was protected 

pursuant to the emergency action. The 

amendment of the bilateral agreement to 

include this material was reflected in 

CBP Dec. 06–22, which was published 

in the Federal Register (71 FR 51724) on 

August 31, 2006. CBP Dec. 06–22 set 

forth the list of Byzantine Ecclesiastical 

and Ritual Ethnological Material from 

Cyprus that was previously protected 

pursuant to emergency action and 

announced that import restrictions were 

now imposed on this cultural property 

pursuant to the amended bilateral 

agreement. The amended bilateral 

agreement is set to expire on July 16, 

2007, unless extended by the Parties. 

After reviewing the findings and 

recommendations of the Cultural 

Property Advisory Committee, the 

Assistant Secretary for Educational and 

Cultural Affairs, United States 

Department of State, concluding that the 

cultural heritage of Cyprus continues to 

be in jeopardy from pillage of certain 

archaeological objects and ethnological 

materials, made the necessary 

determination to extend the import 

restrictions on all the cultural property 

encompassed by the amended bilateral 

agreement for an additional five years 

on May 30, 2007. In addition to all the 

previously protected cultural material, 

import restrictions are also being 

imposed on a new subcategory of 

objects (Coins). Accordingly, CBP is 

amending 19 CFR 12.104g(a) to reflect 

the extension of the import restrictions 

on the currently protected cultural 

property as well as the new subcategory. 

The Designated List of articles that are 

protected pursuant to the bilateral 

agreement, as extended, on Pre-Classical 

and Classical Archaeological Objects 

and Byzantine Period Ecclesiastical and 

Ritual Ethnological Material from 

Cyprus has been revised and is 

published below. We note that the 

subcategory Coins of Cypriot Types has 

been added to the category entitled 

Metal, pursuant to 19 U.S.C. 2604. This 

addition comes in response to a request 

from the Government of the Republic of 

Cyprus to amend the Designated List. 

Coins constitute an inseparable part of 

the archaeological record of the island, 

and, like other archaeological objects, 

they are vulnerable to pillage and illicit 

export. 

List of Archaeological Objects From 

Cyprus Representing Pre-Classical and 

Classical Periods Ranging in Date From 

Approximately the 8th Millennium B.C. 

to Approximately 330 A.D. 

I. Ceramic 

A. Vessels 

1. Neolithic and Chalcolithic (c. 

7500–2300 B.C.)—Bowls and jars, 

including spouted vessels. Varieties 

include Combed ware, Black Lustrous 

ware, Red Lustrous ware, and Red-onWhite painted ware. Approximately 

10–24 cm in height. 

2. Early Bronze Age (c. 2300–1850 

B.C.)—Forms are hand-made and 

include bowls, jugs, juglets, jars, and 

specialized forms, such as askoi, 

pyxides, gourd-shape, multiple-body 

vessels, and vessels with figurines 

attached. Cut-away spouts, multiple 

spouts, basket handles, and round bases 

commonly occur. Incised, punctured, 

molded, and applied ornament, as well 

as polishing and slip, are included in 

the range of decorative techniques. 

Approximately 13–60 cm in height. 

3. Middle Bronze Age (c. 1850–1550 

B.C.)—Forms are hand-made and 

include bowls, jugs, juglets, jars, 

zoomorphic askoi, bottles, amphorae, 

and amphoriskoi. Some have multiple 

spouts and basket or ribbon handles. 

Decorative techniques include red and 

brown paint, incised or applied 

decoration, and polishing. Varieties 

include Red Polished ware, White 

Painted ware, Black Slip ware, Red Slip 

ware, and Red-on-Black ware. 

Approximately 4–25 cm in height. 

4. Late Bronze Age (c. 1550–1050 

B.C.)—Forms include bowls, jars, jugs 

and juglets, tankards, rhyta, bottles, 

kraters, alabastra, stemmed cups, cups, 

stirrup jars, amphorae, and 

amphoriskoi. A wide variety of spouts, 

handles, and bases are common. 

Zoomorphic vessels also occur. 

Decorative techniques include painted 

design in red or brown, polishing, and 

punctured or incised decoration. 

Varieties include White Slip, Base Ring 

ware, White Shaved ware, Red Lustrous 

ware, Bichrome Wheel-made ware, and 

Proto-White Painted ware. Some 

examples of local or imported 

Mycenaean Late Helladic III have also 

been found. Approximately 5–50 cm in 

height. 

5. Cypro-Geometric I-III (c. 1050–750 

B.C.)—Forms include bowls, jugs, 

juglets, jars, cups, skyphoi, amphorae, 

amphoriskos, and tripods. A variety of 

spouts, handles and base forms are 

used. Decorative techniques include 

paint in dark brown and red, ribbing, 

polish, and applied projections. 

Varieties include White Painted I-II 

wares, Black Slip I-II wares, Bichrome 

II-III wares, and Black-on-Red ware. 

Approximately 7–30 cm in height. 

6. Cypro-Archaic I-II (c. 750–475 

B.C.)—Forms include bowls, plates, jugs 

and juglets, cups, kraters, amphoriskoi, 

oinochoe, and amphorae. Many of the 

forms are painted with bands, lines, 

concentric circles, and other geometric 

and floral patterns. Animal designs 

occur in the Free Field style. Molded 

decoration in the form of female 

figurines may also be applied. Red and 

dark brown paint is used on Bichrome 

ware. Black paint on a red polished 

surface is common on Black-on-Red 

ware. Other varieties include Bichrome 

Red, Polychrome Red, and Plain White. 

Approximately 12–45 cm in height. 

7. Cypro-Classical I-II (c. 475–325 

B.C.)—Forms include bowls, shallow 

dishes, jugs and juglets, oinochoai, and 

amphorae. The use of painted 

decoration in red and brown, as well as 

blue/green and black continues. Some 

vessels have molded female figurines 

applied. 

Decorative designs include floral and 

geometric patterns. Burnishing also 

occurs. Varieties include Polychrome 

Red, Black-on-Red, Polychrome Red, 

Stroke Burnished, and White Painted 

wares. Approximately 6–40 cm in 

height. 

8. Hellenistic (c. 325 B.C.–50 B.C.)—

Forms include bowls, dishes, cups, 

unguentaria, jugs and juglets, pyxides, 

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and amphorae. Most of the ceramic 

vessels of the period are undecorated. 

Those that are decorated use red, brown, 

or white paint in simple geometric 

patterns. Ribbing is also a common 

decorative technique. Some floral 

patterns are also used. Varieties include 

Glazed Painted ware and Glazed ware. 

Imports include Megarian bowls. 

Approximately 5–25 cm in height. 

9. Roman (c. 50 B.C.–330 A.D.)—

Forms include bowls, dishes, cups, jugs 

and juglets, unguentaria, amphora, and 

cooking pots. Decorative techniques 

include incision, embossing, molded 

decoration, grooved decoration, and 

paint. Varieties include Terra Sigillata 

and Glazed and Green Glazed wares. 

Approximately 5–55 cm in height. 

B. Sculpture 

1. Terracotta Figurines (small 

statuettes). 

(a) Neolithic to Late Bronze Age (c. 

7500–1050 B.C.)—Figurines are small, 

hand-made, and schematic in form. 

Most represent female figures, often 

standing and sometimes seated and 

giving birth or cradling an infant. 

Features and attributes are marked with 

incisions or paint. Figurines occur in 

Red-on-White ware, Red Polished ware, 

Red-Drab Polished ware, and Base Ring 

ware. Approximately 10–25 cm in 

height. 

(b) Cypro-Geometric to Cypro-Archaic 

(c. 1050–475 B.C.)—Figurines show a 

greater diversity of form than earlier 

figurines. Female figurines are still 

common, but forms also include male 

horse-and-rider figurines; warrior 

figures; animals such as birds, bulls and 

pigs; tubular figurines; boat models; and 

human masks. In the Cypro-Archaic 

period, terra cotta models illustrate a 

variety of daily activities, including the 

process of making pottery and grinding 

grain. Other examples include 

musicians and men in chariots. 

Approximately 7–19 cm in height. 

(c) Cypro-Classical to Roman (c. 475 

B.C.–330 A.D.)—Figurines mirror the 

classical tradition of Greece and Roman. 

Types include draped women, nude 

youths, and winged figures. 

Approximately 9–20 cm in height. 

2. Large Scale Terracotta Figurines—

Dating to the Cypro-Archaic period (c. 

750–475 B.C.), full figures about half 

life-size, are commonly found in 

sanctuaries. Illustrated examples 

include the head of a woman decorated 

with rosettes and a bearded male with 

spiral-decorated helmet. Approximately 

50–150 cm in height. 

3. Funerary Statuettes—Dating to the 

Cypro-Classical period (c. 475–325 

B.C.), these illustrate both male and 

female figures draped, often seated, as 

expressions of mourning. 

Approximately 25–50 cm in height. 

C. Inscriptions 

Writing on clay is restricted to the 

Late Bronze Age (c. 1550–1050 B.C.). 

These occur on clay tablets, weights, 

and clay balls. Approximately 2–7 cm in 

height. 

II. Stone 

A. Vessels 

Ground stone vessels occur from the 

Neolithic to the Hellenistic period (c. 

7500–50 B.C.). Early vessels are from 

local hard stone. Most are bowl-shaped; 

some are trough-shaped with spouts and 

handles. Neolithic vessels often have 

incised or perforated decoration. Late 

Bronze Age vessels include amphoriskoi 

and kraters with handles. Sometimes 

these have incised decoration. Alabaster 

was also used for stone vessels in the 

Late Bronze Age and Hellenistic period. 

In the latter period, stone vessels are 

produced in the same shapes as ceramic 

vessels: Amphorae, unguentaria, etc. 

Approximately 10–30 cm in height. 

B. Sculpture 

1. Neolithic to Chalcolithic (c. 7500–

2300 B.C.)—Forms include small scale 

human heads, fiddle-shaped human 

figures, steatopygous female figures, 

cruciform idols with incised decoration, 

and animal figures. Andesite and 

limestone are commonly used in these 

periods. Approximately 5–30 cm in 

height. 

2. Cypro-Classical (c. 475–325 B.C.)—

Small scale to life-size human figures, 

whole and fragments, in limestone and 

marble, are similar to the Classical 

tradition in local styles. Examples 

include the limestone head of a youth 

in Neo-Cypriot style, votive female 

figures in Proto-Cypriot style, a kouros 

in Archaic Greek style, statues and 

statuettes representing Classical gods 

such as Zeus and Aphrodite, as well as 

portrait heads of the Greek and Roman 

periods. Approximately 10–200 cm in 

height. 

C. Architectural Elements 

Sculpted stone building elements 

occur from the 5th century B.C. through 

the 3rd century A.D. These include 

columns and column capitals, relief 

decoration, chancel panels, window 

frames, revetments, offering tables, coats 

of arms, and gargoyles. 

D. Seals 

Dating from the Neolithic (7500 B.C.) 

through 3rd century A.D., conical seals, 

scarabs, cylinder seals, and bread 

stamps are incised with geometric 

decoration, pictoral scenes, and 

inscriptions. Approximately 2–12 cm in 

height. 

E. Amulets and Pendants 

Dating to the Chalcolithic period, 

these pendants are made of picrolite and 

are oval or rectangular in form. 

Approximately 4–5 cm in length. 

F. Inscriptions 

Inscribed stone materials date from 

the 6th century B.C. through the 3rd 

century A.D. During the Cypro-Classical 

period, funerary stelae, and votive 

plaques were inscribed. From the 1st to 

the 3rd century A.D. funerary plaques, 

mosaic floors, and building plaques 

were inscribed. 

G. Funerary Stelae (Uninscribed) 

Funerary stelae date from the 6th 

century B.C. to the end of the 

Hellenistic period (c. 50 B.C.). Marble 

and other stone sculptural monuments 

have relief decoration of animals or 

human figures seated or standing. Stone 

coffins also have relief decoration. 

Approximately 50-155 cm in height. 

H. Floor Mosaics 

Floor mosaics date as early as the 4th 

century B.C. in domestic and public 

contexts and continue to be produced 

through the 3rd century A.D. Examples 

include the mosaics at Nea Paphos, 

Kourion, and Kouklia. 

III. Metal 

A. Copper/Bronze 

1. Vessels—Dating from the Bronze 

Age (c. 2300 B.C.) through the 3rd 

century A.D., bronze vessel forms 

include bowls, cups, amphorae, jugs, 

juglets, pyxides, dippers, lamp stands, 

dishes, and plates. Approximately 4–30 

cm in height. 

2. Bronze Stands—Dating from the 

Late Bronze Age (c. 1550 B.C.) through 

the end of the Classical period (c. 325 

B.C.), are bronze stands with animal 

decoration. 

3. Sculpture—Dating from the Late 

Bronze Age (c. 1550) to the end of the 

Hellenistic period (c. 50 B.C.), small 

figural sculpture includes human forms 

with attached attributes such as spears 

or goblets, animal figures, animal- and 

vessel-shaped weights, and Classical 

representations of gods and 

mythological figures. Approximately 5–

25 cm in height. 

4. Personal Objects—Dating from the 

Early Bronze Age (c. 2300 B.C.) to the 

end of the Roman period (330 A.D.), 

forms include toggle pins, straight pins, 

fibulae, and mirrors. 

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B. Silver 

1. Vessels—Dating from the Bronze 

Age (c. 2300 B.C.) through the end of the 

Roman period (330 A.D.), forms include 

bowls, dishes, coffee services, and 

ceremonial objects such as incense 

burners. These are often decorated with 

molded or incised geometric motifs or 

figural scenes. 

2. Jewelry—Dating from the CyproGeometric period (c. 1050 B.C.) through 

the end of the Roman period (330 A.D.), 

forms include fibulae, rings, bracelets, 

and spoons. 

C. Gold Jewelry 

Gold jewelry has been found on 

Cyprus from the Early Bronze Age (c. 

2300 B.C.) through the end of the 

Roman period (330 A.D.). Items include 

hair ornaments, bands, frontlets, 

pectorals, earrings, necklaces, rings, 

pendants, plaques, beads, and bracelets. 

D. Coins of Cypriot Types 

Coins of Cypriot types made of gold, 

silver, and bronze including but not 

limited to: 

1. Issues of the ancient kingdoms of 

Amathus, Kition, Kourion, Idalion, 

Lapethos, Marion, Paphos, Soli, and 

Salamis dating from the end of the 6th 

century B.C. to 332 B.C. 

2. Issues of the Hellenistic period, 

such as those of Paphos, Salamis, and 

Kition from 332 B.C. to c. 30 B.C. 

3. Provincial and local issues of the 

Roman period from c. 30 B.C. to 235 

A.D. Often these have a bust or head on 

one side and the image of a temple (the 

Temple of Aphrodite at Palaipaphos) or 

statue (statue of Zeus Salaminios) on the 

other. 

List of Ecclesiastical and Ritual 

Ethnological Material From Cyprus 

Representing the Byzantine Period 

Dating From Approximately the 4th 

Century A.D. Through the 15th Century 

A.D. 

I. Metal 

A. Bronze 

Ceremonial objects include crosses, 

censers (incense burners), rings, and 

buckles for ecclesiastical garments. The 

objects may be decorated with engraved 

or modeled designs or Greek 

inscriptions. Crosses, rings and buckles 

are often set with semi-precious stones. 

B. Lead 

Lead objects date to the Byzantine 

period and include ampulla (small 

bottle-shaped forms) used in religious 

observance. 

C. Silver and Gold 

Ceremonial vessels and objects used 

in ritual and as components of church 

treasure. Ceremonial objects include 

censers (incense burners), book covers, 

liturgical crosses, archbishop’s crowns, 

buckles, and chests. These are often 

decorated with molded or incised 

geometric motifs or scenes from the 

Bible, and encrusted with semi-precious 

or precious stones. The gems themselves 

may be engraved with religious figures 

or inscriptions. Church treasure may 

include all of the above, as well as rings, 

earrings, and necklaces (some decorated 

with ecclesiastical themes) and other 

implements (e.g., spoons). 

II. Wood 

Artifacts made of wood are primarily 

those intended for ritual or 

ecclesiastical use during the Byzantine 

period. These include painted icons, 

painted wood screens (iconstasis), 

carved doors, crosses, painted wooded 

beams from churches or monasteries, 

thrones, chests and musical 

instruments. Religious figures (Christ, 

the Apostles, the Virgin, and others) 

predominate in the painted and carved 

figural decoration. Ecclesiastical 

furniture and architectural elements 

may also be decorated with geometric or 

floral designs. 

III. Ivory and Bone 

Ecclesiastical and ritual objects of 

ivory and bone boxes, plaques, 

pendants, candelabra, stamp rings, 

crosses. Carved and engraved decoration 

includes religious figures, scenes from 

the Bible, and floral and geometric 

designs. 

IV. Glass 

Ecclesiastical objects such as lamps 

and ritual vessels. 

V. Textiles—Ritual Garments 

Ecclesiastical garments and other 

ritual textiles from the Byzantine 

period. Robes, vestments and altar 

clothes are often of a fine fabric and 

richly embroidered in silver and gold. 

Embroidered designs include religious 

motifs and floral and geometric designs. 

VI. Stone 

A. Wall Mosaics 

Dating to the Byzantine period, wall 

mosaics are found in ecclesiastical 

buildings. These generally portray 

images of Christ, Archangels, and the 

Apostles in scenes of Biblical events. 

Surrounding panels may contain 

animal, floral, or geometric designs. 

B. Floor Mosaics 

Floor mosaics from ecclesiastical 

contexts. Examples include the mosaics 

at Nea Paphos, Kourion, Kouklia, 

Chrysopolitissa Basilica and 

Campanopetra Basilica. Floor mosaics 

may have animal, floral, geometric 

designs, or inscriptions. 

VII. Frescoes/Wall Paintings 

Wall paintings from the Byzantine 

period religious structures (churches, 

monasteries, chapels, etc.) Like the 

mosaics, wall paintings generally 

portray images of Christ, Archangels, 

and the Apostles in scenes of Biblical 

events. Surrounding paintings may 

contain animal, floral, or geometric 

designs. 

More information on import 

restrictions can be obtained from the 

International Cultural Property 

Protection Web site (http:// 

exchanges.state.gov/culprop). The 

restrictions on the importation of these 

archaeological and ethnological 

materials from Cyprus are to continue in 

effect for an additional 5 years. 

Importation of such materials continues 

to be restricted unless the conditions set 

forth in 19 U.S.C. 2606 and 19 CFR 

12.104c are met. 

Inapplicability of Notice and Delayed 

Effective Date 

This amendment involves a foreign 

affairs function of the United States and 

is, therefore, being made without notice 

or public procedure (5 U.S.C. 553(a)(1)). 

For the same reason, a delayed effective 

date is not required. 

Regulatory Flexibility Act 

Because no notice of proposed 

rulemaking is required, the provisions 

of the Regulatory Flexibility Act (5 

U.S.C. 601 et seq.) do not apply. 

Executive Order 12866 

Because this rule involves a foreign 

affairs function of the United States, it 

is not subject to Executive Order 12866. 

Signing Authority 

This regulation is being issued in 

accordance with 19 CFR 0.1(a)(1). 

List of Subjects in 19 CFR Part 12 

Cultural property, Customs duties and 

inspection, Imports, Prohibited 

merchandise. 

Amendment to CBP Regulations 

■ For the reasons set forth above, part 12 

of Title 19 of the Code of Federal 

Regulations (19 CFR part 12), is 

amended as set forth below: 

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38474 Federal Register / Vol. 72, No. 134 / Friday, July 13, 2007 / Rules and Regulations 

PART 12—SPECIAL CLASSES OF 

MERCHANDISE 

■ 1. The general authority citation for 

part 12 and the specific authority 

citation for § 12.104g continue to read as 

follows: 

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 

(General Note 3(i), Harmonized Tariff 

Schedule of the United States (HTSUS)), 

1624; 

* * * * * 

Sections 12.104 through 12.104i also 

issued under 19 U.S.C. 2612; 

* * * * * 

§ 12.104g [Amended] 

■ 2. In § 12.104g(a), the table of the list 

of agreements imposing import 

restrictions on described articles of 

cultural property of State Parties is 

amended in the entry for Cyprus by 

removing the reference to ‘‘T.D. 02–37, 

as amended by CBP Dec. 06–22’’ and 

adding in its place ‘‘CBP Dec. 07–52’’ in 

the column headed ‘‘Decision No.’’. 

Deborah J. Spero, 

Acting Commissioner, Bureau of Customs and 

Border Protection. 

Approved: July 9, 2007. 

Timothy E. Skud, 

Deputy Assistant Secretary of the Treasury. 

[FR Doc. 07–3425 Filed 7–12–07; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9326] 

RIN 1545–BE34 

Guidance under Subpart F Relating to 

Partnerships 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations and removal of 

the temporary regulations. 

SUMMARY: This document contains final 

regulations providing guidance under 

subpart F relating to partnerships. The 

final regulations add rules for 

determining whether a controlled 

foreign corporation’s (CFC’s) 

distributive share of partnership income 

is excluded from foreign personal 

holding company income under the 

exception contained in section 954(i). 

These regulations will affect CFCs that 

are qualified insurance companies, as 

defined in section 953(e)(3), that have 

an interest in a partnership and U.S. 

shareholders of such CFCs. 

DATES: Effective Date: These regulations 

are effective July 13, 2007. 

Applicability Date: For date of 

applicability, see § 1.954–2(a)(5)(v). 

FOR FURTHER INFORMATION CONTACT: Kate 

Y. Hwa, (202) 622–3840 (not a toll-free 

number). 

SUPPLEMENTARY INFORMATION: 

Background 

On January 17, 2006, the IRS and the 

Treasury Department published in the 

Federal Register a notice of proposed 

rulemaking (REG–106418–05, 2006–7 

IRB 461, 71 FR 2496) by cross-reference 

to temporary regulations (TD 9240, 

2006–7 IRB 454, 71 FR 2462) 

(collectively, the January 2006 

regulations), which provide that a CFC’s 

distributive share of partnership income 

will qualify for the exception contained 

in section 954(i) of the Internal Revenue 

Code (Code) if the CFC is a qualifying 

insurance company and the income of 

the partnership would have been 

qualified insurance income under 

section 954(i) if received by the CFC 

directly. Thus, whether the CFC 

partner’s distributive share of 

partnership income is qualified 

insurance income is determined at the 

CFC partner level. 

The IRS and the Treasury Department 

received no comments responding to the 

January 2006 regulations and no public 

hearing was requested or held. 

Accordingly, the proposed regulations 

are adopted without change by this 

Treasury decision and the 

corresponding temporary regulations are 

removed. 

Special Analyses 

It has been determined that this 

Treasury decision is not a significant 

regulatory action as defined in 

Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

has also been determined that section 

553(b) of the Administrative Procedures 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations and, because the 

regulation does not impose a collection 

of information on small entities, the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) does not apply. Pursuant to 

section 7805(f) of the Code, the notice 

of proposed rulemaking that preceded 

these regulations was submitted to the 

Chief Counsel for Advocacy of the Small 

Business Administration for comment 

on its impact on small business. 

Drafting Information 

The principal author of these 

regulations is Kate Y. Hwa of the Office 

of the Associate Chief Counsel 

(International). However, other 

personnel from the IRS and Treasury 

Department participated in their 

development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Adoption of Amendments to the 

Regulations 

■ Accordingly, 26 CFR part 1 is 

amended as follows: 

PART 1—INCOME TAXES 

Paragraph 1. The authority citation 

for 26 CFR part 1 continues to read, in 

part, as follows: 

Authority: 26 U.S.C. 7805 * * * 

Par. 2. Section 1.954–2 is amended by 

revising paragraphs (a)(5)(ii)(C) and 

(a)(5)(iii) Example 2, to read as follows: 

§ 1.954–2 Foreign personal holding 

company income. 

(a) * * * 

(5) * * * 

(ii) * * * 

(C) A controlled foreign corporation’s 

distributive share of partnership income 

will not be excluded from foreign 

personal holding company income 

under the exception contained in 

section 954(i) unless the controlled 

foreign corporation is a qualifying 

insurance company, as defined in 

section 953(e)(3), and the income of the 

partnership would have been qualified 

insurance income, as defined in section 

954(i)(2), if received by the controlled 

foreign corporation directly. See 

§ 1.952–1(g)(1). 

(iii) * * * 

Example 2. D Corp, a Country F 

corporation, is a controlled foreign 

corporation within the meaning of section 

957(a). D Corp is a qualifying insurance 

company, within the meaning of section 

953(e)(3), that is engaged in the business of 

issuing life insurance contracts. D Corp has 

reserves of $100x, all of which are allocable 

to exempt contracts, and $10x of surplus, 

which is equal to 10 percent of the reserves 

allocable to exempt contracts. D Corp 

contributed the $100x of reserves and $10x 

of surplus to DJ Partnership in exchange for 

a 40-percent partnership interest. DJ 

Partnership is an entity organized under the 

laws of Country G and is treated as a 

partnership under the laws of Country G and 

Country F. DJ Partnership earns $30x of 

investment income during the taxable year 

that is received from persons who are not 

related persons with respect to D Corp, 

within the meaning of section 954(d)(3). D 

Corp’s distributive share of this investment 

income is $12x. This income is treated as 

earned by D Corp in Country F under the tax 

laws of Country F and meets the definition 

of exempt insurance income in section 

953(e)(1). This $12x of investment income 

would be qualified insurance income, under 

mstockstill on PROD1PC66 with RULES