This Informed Compliance Publication discusses the requirements that apply to importations of works of art and other cultural property. In addition to the normal rules that apply to all importations, there are special rules that apply to certain types of cultural property because of international agreements, treaties, or requirements set forth in Customs and Border Protection (CBP) law and in the Harmonized Tariff Schedule of the United States (HTSUS). Classification of merchandise under the HTSUS is in accordance with the ...
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This Informed Compliance Publication discusses the requirements that apply to importations of works of art and other cultural property. In addition to the normal rules that apply to all importations, there are special rules that apply to certain types of cultural property because of international agreements, treaties, or requirements set forth in Customs and Border Protection (CBP) law and in the Harmonized Tariff Schedule of the United States (HTSUS). Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Most works of art, collector's pieces, antiques, and cultural property will be classified under the provisions of Chapter 97 of the HTSUS. However, Chapter 97 does not include:
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