9703.90.00.00 - Other
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 9703.90.00.00 encompasses original sculptures and statuary, in any material, that do not meet the criteria for classification under sibling categories. Specifically, this heading applies to original works of art that are not demonstrably over 100 years old. This means newly created or relatively modern sculptures and statuary, regardless of the medium used, fall into this residual category.
The key distinguishing factor for 9703.90.00.00 is the absence of the "age exceeding 100 years" qualifier found in sibling category 9703.10.00.00. While both are original sculptures and statuary, 9703.10.00.00 is reserved for antique pieces, whereas 9703.90.00.00 is for contemporary or modern artistic creations. The focus remains on the originality and artistic merit of the piece, with age being the deciding factor between these two.
As a leaf node, 9703.90.00.00 does not have further subdivisions. Therefore, classification within this category relies on the general principles of defining original sculptures and statuary, ensuring the item is a unique artistic creation, typically three-dimensional, produced by the artist's own hand or under their direct supervision. Examples would include contemporary bronze casts, carved marble figures, or sculpted works in clay, wood, or mixed media, created in the present day or within the last century.