Exported U.S. Mixed Media Artwork from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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