Reimported American Photograph from China
Large format silver gelatin photograph by U.S. photographer, exported for museum loan, returned in original condition. Qualifies under 9801.00.10.97 as Chapter 97 photographic artwork not advanced abroad.
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
• Include loan agreements and museum receipts proving temporary export status
• Professional condition reports at export/import establish no foreign processing occurred
• Use ISF filing 24 hours prior with accurate 9801 classification