Artist-Executed Acrylic Abstract Collage from China
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 — China → United States
7.5%
Rate breakdown
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)
9903.05.860%Articles provided for in subdivision (b) of U.S. note 52 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