Curios or relics. Firearms which are of special interest to
collectors by reason of some quality other than is associated with
firearms intended for sporting use or as offensive or defensive weapons.
To be recognized as curios or relics, firearms must fall within one of
the following categories:
(a) Firearms which were manufactured at least 50 years prior to the
current date, but not including replicas thereof;
(b) Firearms which are certified by the curator of a municipal,
State, or Federal museum which exhibits firearms to be curios or relics
of museum interest; and
(c) Any other firearms which derive a substantial part of their
monetary value from the fact that they are novel, rare, bizarre, or
because of their association with some historical figure, period, or
event. Proof of qualification of a particular firearm under this
category may be established by evidence of present value and evidence
that like firearms are not available except as collector's items, or
that the value of like firearms available in ordinary commercial
channels is substantially less.