Mixed Media Collage Portrait from China
Although focused on paintings/drawings, this edge-case collage uses hand-applied paint and paper elements on board for a portrait effect. HTS 9701.91.00.00 covers hand-executed collages as similar decorative plaques if primarily painting-based; pure assemblies may shift per notes. Original hand work distinguishes it.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Detail all media used in descriptions to justify 9701 over parts/materials chapters
• Photograph assembly process for disputes on 'entirely by hand' criterion
• Avoid retail packaging that suggests manufactured decor