Exported U.S. Mixed Media Artwork from Canada
Mixed media collage by American artist using U.S.-sourced materials, sent abroad for biennial, returned unchanged. HTS 9801.00.10.97 applies to Chapter 97 original artworks reimported without improvement.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Detailed material sourcing documentation proves U.S. origin of all components
• Customs broker consultation recommended for complex mixed media classifications
• Avoid foreign conservation treatments that could trigger duty liability