Fabric and Paper Collage Portrait from Canada
A portrait collage assembled by hand from fabric scraps and paper, though portraying figures. Classified in HTS 9701.99.00.00 as other collages, prioritizing technique over subject for non-paintings. Original hand-execution required.
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
• Expert opinion letters can resolve portrait vs collage disputes
• Invoice as 'unique artwork' not 'craft'