Personal Art Collection - Oil Paintings from Canada
Five original oil paintings collected by the decedent during 20 years living in Italy. These personal effects qualify under 9804.00.85 as artwork owned for personal enjoyment, not commercial purposes, with title now in the U.S. citizen's estate.
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
• Provide receipts/provenance showing personal acquisition; include estate valuation/appraisal; obtain any required cultural property export certificates from host country