Artist-Executed Acrylic Abstract Collage from Canada
An abstract collage artwork hand-crafted by gluing and painting various materials like paper and fabric with acrylics. Falls under HTS 9701.99.00.00 as a collage, executed entirely by hand, representing original fine art. It is distinguished from manufactured decorated articles.
Duty Rate — Canada → United States
10%
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
Import Tips
• Label as 'original artwork' on customs forms and attach provenance to affirm Chapter 97 status
• Separate frames if not normal to the artwork to avoid separate classification and duties
• Be cautious of mixed media; ensure primary classification is artistic, not functional