9703 - Original sculptures and statuary, in any material:

Heading 9703 encompasses original sculptures and statuary, irrespective of the material from which they are created. This classification is reserved for works that are unique and the direct product of the artist's hand or conceptualization, rather than reproductions or mass-produced items. The defining characteristic is the artistic originality and the intent of the creator to produce a three-dimensional artistic statement.

Distinguishing 9703 from its sibling categories within Section XXI is crucial. Unlike the broader "Works of Art" (Chapter 97 generally), this heading is specific to sculptural forms. It does not include paintings, drawings, prints, or other two-dimensional artworks, nor does it cover collectibles or antiques that may have artistic merit but are not classified as original sculptures or statuary. It also differs from manufactured goods that may incorporate sculptural elements but are primarily functional items.

Within heading 9703, two subheadings provide further classification: 9703.10.00.00 for items exceeding 100 years of age and 9703.90.00.00 for all other original sculptures and statuary. This distinction is important for potential customs duties, exhibition privileges, or specific trade regulations that may apply based on the age of the artwork.