Returned American Art Exhibition Sculpture from China
A stainless steel sculpture by US artist Richard Serra, exported for temporary museum exhibition abroad and returned within 3 years undamaged. Qualifies under 9801.00.10.10 for cultural temporary use.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Museums use standard international exhibition loan forms
• Professional appraisers document pre-export condition
• Art often requires cultural property specialist review