Returned American Art Exhibition Sculpture from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Museums use standard international exhibition loan forms
• Professional appraisers document pre-export condition
• Art often requires cultural property specialist review