9703.10.00.00 - Of an age exceeding 100 years
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
HTS code 9703.10.00.00 specifically classifies original sculptures and statuary, created from any material, that are demonstrably over 100 years old. This age requirement is the primary determinant for inclusion within this subcategory, distinguishing it from contemporary artistic creations. The emphasis is on the antiquity of the artwork itself, reflecting its historical significance and craftsmanship.
This category is a subclassification under the broader heading 9703, which encompasses all original sculptures and statuary. Within heading 9703, the direct sibling category is 9703.90.00.00, which covers "Other" original sculptures and statuary not meeting the age criteria of 9703.10.00.00. Therefore, the key differentiator is the age of the artwork; if a sculpture is less than 100 years old, it would fall under the "Other" category.
As this is a leaf node, there are no further subcategories. The classification of an item under 9703.10.00.00 relies solely on its status as an original sculpture or statuary and its age exceeding one century. Importers and exporters must be prepared to provide documentation or evidence to substantiate the age of the artwork when classifying it under this specific HTS code.