Returned Contemporary U.S. Installation from Mexico
Site-specific installation artwork disassembled, exported for international survey, reassembled domestically from same components. Qualifies under 9801.00.10.97 as unchanged Chapter 97 artwork.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Component inventory lists matching export/import ensure no foreign substitutions
• Artist statement clarifying disassembly/reassembly maintains 'no improvement' status
• Bond may be required for high-value installations until final release