Personal Art Collection - Oil Paintings from China
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 — China → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Provide receipts/provenance showing personal acquisition; include estate valuation/appraisal; obtain any required cultural property export certificates from host country