Victorian Ivory Carved Madonna Figure from Japan
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 — Japan → 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
• 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