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%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
Import Tips
• Museums use standard international exhibition loan forms
• Professional appraisers document pre-export condition
• Art often requires cultural property specialist review