Victorian Ivory Carved Madonna Figure from Canada
An intricately hand-carved ivory figure of the Madonna from 1885, produced by a British artisan using sustainable elephant ivory legally sourced at the time. Classified in HTS 9703.10.00.00 as an original sculpture over 100 years old, it is not a conventional commercial craft. Its fine detailing highlights Victorian religious art.
Duty Rate — Canada → United States
0%
Rate breakdown
9903.05.860%Universal product exemption (U.S. note 52(b))
Import Tips
• Secure CITES pre-Convention certificates for ivory items pre-1975, plus age verification to comply with wildlife laws
• Avoid common pitfalls like misdeclaring as modern ivory, which incurs higher duties and penalties
• Use professional appraisers for valuation, as ivory's rarity affects insurance and duty calculations