Returned American Sculpture from Japan
Bronze sculpture by U.S. artist exported for international art fair display, returned unchanged within 2 years. Qualifies under 9801.00.10.97 for duty-free reimport as Chapter 97 artwork not improved in condition abroad.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Submit commercial invoices, export declarations, and artist provenance to establish U.S. manufacture
• Photograph artwork condition at export and import to document no improvements occurred abroad
• Use CBP Form 7501 with proper 9801.00.10.97 annotation and supporting export proof