Exported U.S. Drawing Collection from China
Set of original charcoal and ink drawings by American artist, shipped abroad for gallery showing and returned intact. Falls under HTS 9801.00.10.97 as Chapter 97 drawings returned after export without condition improvement.
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
• Maintain chain of custody records from export to ensure no foreign alterations occurred
• Include bill of lading and customs declarations proving same condition on return
• Declare full value but note 9801 status to avoid valuation disputes