Victorian Ivory Carved Madonna Figure from China
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 — 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
• 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