Works of Art, Collector's Pieces, Antiques, and Other Cultural Property

Published CBP guidance; operative status and applicability must be assessed from the retained publisher edition.

What Every Member of the

Trade Community Should Know About:
Works of Art,
Collector’s Pieces,
Antiques, and
Other Cultural
Property
AN INFORMED COMPLIANCE PUBLICATION
REVISED MAY 2006

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
May 2006
2
NOTICE:
This publication is intended to provide guidance and information to the trade community.
It reflects the position on or interpretation of the applicable laws or regulations by U.S.
Customs and Border Protection (CBP) as of the date of publication, which is shown on
the front cover. It does not in any way replace or supersede those laws or regulations.
Only the latest official version of the laws or regulations is authoritative.
Publication History
First Issued February 2001
Revised May 2006
PRINTING NOTE:
This publication was designed for electronic distribution via the CBP website
(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set
up in Microsoft Word97
®
. Pagination and margins in downloaded versions may vary
depending upon which word processor or printer you use. If you wish to maintain the
original settings, you may wish to download the .pdf version, which can then be printed
using the freely available Adobe Acrobat Reader
®
.

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
May 2006
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PREFACE
On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation Act
(Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act,
became effective. These provisions amended many sections of the Tariff Act of 1930 and related
laws.
T
wo new concepts that emerge from the Mod Act are “informed compliance” and “shared
responsibility,” which are premised on the idea that in order to maximize voluntary compliance
with laws and regulations of U.S. Customs and Border Protection, the trade community needs to
be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a
greater obligation on CBP to provide the public with improved information concerning the trade
community's rights and responsibilities under customs regulations and related laws. In addition,
both the trade and U.S. Customs and Border Protection share responsibility for carrying out these
requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 1484),
the importer of record is responsible for using reasonable care to enter, classify and determine
the value of imported merchandise and to provide any other information necessary to enable U.S.
Customs and Border Protection to properly assess duties, collect accurate statistics, and
determine whether other applicable legal requirements, if any, have been met. CBP is then
responsible for fixing the final classification and value of the merchandise. An importer of record’s
failure to exercise reasonable care could delay release of the merchandise and, in some cases,
could result in the imposition of penalties.
T
he Office of Regulations and Rulings (ORR) has been given a major role in meeting the informed
compliance responsibilities of U.S. Customs and Border Protection. In order to provide
information to the public, CBP has issued a series of informed compliance publications on new or
revised requirements, regulations or procedures, and a variety of classification and valuation
issues.
T
his publication, prepared by the National Commodity Specialist Division, ORR, is an aid to
prospective importers as to the admissibility of and duty status of various artworks. Works of Art,
Collector’s Pieces, Antiques, and Other Cultural Property will aid in the importation of these
rigorously defined articles. We sincerely hope that this material, together with seminars and
increased access to rulings of U.S. Customs and Border Protection, will help the trade community
to improve voluntary compliance with customs laws and to understand the relevant administrative
processes.
The material in this publication is provided for general information purposes only. Because many
complicated factors can be involved in customs issues, an importer may wish to obtain a ruling
under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to obtain advice
from an expert who specializes in customs matters, for example, a licensed customs broker,
attorney or consultant.
C
omments and suggestions are welcomed and should be addressed to the Assistant
Commissioner at the Office of Regulations and Rulings, U.S. Customs and Border Protection,
1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229.
Sandra L. Bell ,
Acting Assistant Commissioner
Office of Regulations and Rulings

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INTRODUCTION ........................................................................................ 7
PAINTINGS, DRAWINGS, PASTELS, COLLAGES AND SIMILAR
DECORATIVE PLAQUES .......................................................................... 7
ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS ....................... 8
ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL ........... 9
EXCLUSIONS: ........................................................................................................... 10
Importer Responsibilities under Headings 9702 or 9703 ............................................ 12
PHILATELIC AND NUMISMATIC MATERIAL AND C OLLECTIONS ...... 12
Collections .................................................................................................................. 13
ANTIQUES ............................................................................................... 14
SPECIAL RULES FOR PROTECTED CULTURAL PROPERTY ............. 14
The Pre-Columbian Monumental Act .......................................................................... 14
The UNESCO Convention and U. S. Implementation ................................................. 15
Other Stolen or Smuggled Property ........................................................................... 19
Other Antiques and Works of Art Restrictions ............................................................ 20
CHAPTER 97 HARMONIZED TARIFF SCHEDULE OF THE UNITED
STATES (2006) ........................................................................................ 23
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES ................................... 23
Notes .......................................................................................................................23
ADDITIONAL INFORMATION .................................................................. 26
The Internet ................................................................................................................ 26
Customs Regulations ................................................................................................. 26
Customs Bulletin ........................................................................................................ 26
Importing Into the United States ................................................................................. 27
Informed Compliance Publications ............................................................................. 27
Value Publications ...................................................................................................... 28
“Your Comments are Important” ................................................................................. 29

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INTRODUCTION

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:
♦ Unused postage or revenue stamps, postal stationery (stamped paper)
or the like, of current or new issue in the country to which they are
destined (chapter 49);

♦ Theatrical scenery, studio backdrops or the like, of painted canvas
(heading 5907) except if they may be classified in heading 9706; or

♦ Pearls, natural or cultured, or precious or semiprecious stones
(headings 7101 to 7103).

PAINTINGS, DRAWINGS, PASTELS, COLLAGES AND SIMILAR
DECORATIVE PLAQUES

Although original works of art such as paintings, drawings, pastels, collages and
similar decorative plaques must be declared to CBP, most of these articles are entitled to
enter the Customs territory of the United States duty-free under the provisions of heading
9701.

In order to qualify under this heading, a painting, drawing, or pastel (whether
ancient or modern) must be executed entirely by hand. However, hand drawn plans and
drawings for architectural, engineering, industrial, commercial, topographical or similar
provisions do not fall under this heading, but rather under heading 4906. Articles imported
under heading 4906 are duty free if from a column 1 country, but are subject to
a 25% ad valorem duty if imported from a column 2 country.
1
1
Heading 9701 does not

1 At the time of issuance of this publication, only products of the following countries were subject to column 2 duty
rates: Cuba, Laos and North Korea. However, this list is subject to change. In addition, temporary trade sanctions or
restrictions may be in effect for products of other countries from time to time.

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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apply to hand-painted or hand-decorated manufactured articles such as wall coverings
consisting of hand-painted woven fabrics, holiday souvenirs, boxes and caskets, ceramic
wares (plates, dishes, vases, etc.). These articles are usually classifiable under their
own appropriate headings and are subject to duty at the rate of the manufactured article.

The heading 9701 provisions apply to the works of art whether they are framed or
unframed. Frames around paintings, drawings, pastels, collages or similar decorative
plaques, are classified with those articles, provided they are of a kind and of a value
normal to those articles. Frames which are not of a kind or of a value normal to the articles
are classified separately and may be subject to different rates of duty.

The heading 9701 provisions do not apply to theatrical scenery or studio backdrops
of painted canvas. These items are classified under heading 5907, unless they qualify as
antiques over 100 years old, in which case they are classified under heading 9706.

Collages and similar decorative plaques, consisting of bits and pieces of various
materials, assembled so as to form a picture, design or motif and glued or otherwise
mounted on a backing of wood, paper, textile or other material, are classified under
subheading 9701.90.00. The backing may be plain, hand painted or imprinted. Collages
range in quality from inexpensive mass-produced souvenirs to articles requiring a high
degree of craftsmanship. Since there is no artist or originality requirement, the key to this
provision is that the article must consist of bits and pieces (a single piece of material is
excluded) forming a picture, design or motif and be mounted. See HQ 958591, dated April
5, 1996 (seashell plaque); HQ 957621, dated July 12, 1995 (nautical wall display plaque);
HQ 958360, dated October 13, 1995 (skiing memorabilia shadow box).

ORIGINAL ENGRAVINGS, PRINTS AND LITHOGRAPHS

Original engravings, prints and lithographs (whether ancient or modern) are
classified under subheading 9702.00.00. The expression “original engravings, prints and
lithographs” means impressions produced directly, in black and white or in color, of one
or of several plates wholly executed by hand by the artist, irrespective of the process or
of the material employed by him, but excluding any mechanical or photomechanical
process. Original impressions remain in this heading even if they have been retouched.
The key for this provision is that the plates (or stones) must be executed entirely by hand
by the artist. From the plates (or stones) numerous prints can be produced which would
all be included under subheading 9702.00.0000. The prints are usually signed and
numbered, although this is not a requirement. Thus, an original print might be marked
“Dali, 1/75.” This would be the first of 75 prints created from the original plates (or stones).
All 75 would be classified under subheading 9702.00.0000.

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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It is often difficult to distinguish the original article from a copy, fake or reproduction,
but the relatively small number of impressions and the quality of the paper may be useful
guides in determining originals. On the other hand, evidence of the use of half-tone
screens (in photogravure and heliogravure) and, very often, the absence of the mark left
on the paper by the plate, may indicate a copy or reproduction.

This classification applies whether the engravings, prints or lithographs are framed
or unframed. As in heading 9701, frames around original engravings, prints and
lithographs, are classified with those articles, provided they are of a kind and of a value
normal to those articles. Frames that are not of a kind or of a value normal to the articles
are classified separately and may be subject to different rates of duty.

ORIGINAL SCULPTURES AND STATUARY, IN ANY MATERIAL

Heading 9703 covers ancient or modern original sculptures and statuary in any
material. In the following section we discuss which items are included, what the term
“original” means, whether there are limits on how many copies can be made, and whether
the sculptures must be created by an artist.

Sculptures may be in any material (stone, reconstituted stone, terra-cotta, wood,
ivory, metal, wax, etc.), in the round, in relief or in intaglio (statues, busts, figurines,
groups, representations of animals, etc., including reliefs for architectural purposes).

These works may be reproduced by various processes including the following:
♦ The artist carving the work directly from hard materials, or
♦ The artist modeling soft materials into figures, which are then cast in
bronze or plaster, or are fired or otherwise hardened or reproduced by
the artist in marble or other hard materials.

In the latter process, the artist usually proceeds on the following lines:

He begins by roughing out his idea as a model, also known as a maquette, (usually
on a reduced scale) in clay or other plastic material; with this as a basis, he then models
a “clay form.” This “clay form” is seldom sold, but is usually destroyed after it has served
for molding a very limited number of copies decided in advance by the artist, or it is placed
in a museum for study purposes. These reproductions include, firstly, the “plaster model”
produced directly from the “clay form.” This “plaster model” is used either as a model for
the execution of the work in stone or wood, or for preparing molds for casting in metal or
wax.

These two methods, casting (bronze) or carving (marble), are only two of several
processes that can be used. Previously it was implied in the Explanatory Notes that these
were the only two processes used. Although these are the most used, they are only two
of many.

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The same sculpture may be reproduced as two or three “copies” in marble, wood,
wax, bronze, etc., and a few in terra cotta or in plaster. Not only the preliminary model,
but also the “clay form,” the “plaster model” and these “copies” constitute original works
of the artist; the copies are in fact never quite identical as the artist has intervened at each
stage with additional modeling, corrections to casts, and for the patina imparted to each
article. Only rarely does the total number of replicas exceed twelve.

The heading therefore covers not only the original models made by the sculptor
but also copies and reproductions of those models made by the second process
described above, whether these are made by the sculptor himself or by another artist.

Additional U.S. Note 1 to Chapter 97 states that:
Heading 9703 covers not only original sculpture made by the
sculptor, but also the first 12 castings, replicas or reproductions
made from a sculptor’s original work or model, by the sculptor himself
or by another artist, with or without a change in scale and whether or
not the sculptor is alive at the time the castings, replicas or
reproductions are completed.

The term “original” has been judicially defined as original in design, conception and
execution, as distinguished from the works of skilled craftsmen that are representative of
the decorative or industrial arts.

The standard used in determining whether a creator of a work is a professional
sculptor rather than a skilled craftsman is that he be a graduate of a course in sculpture
at a recognized school of art (free fine art, not industrial art) or that he be recognized in
art circles as a professional sculptor by the acceptance of his work in public exhibitions
limited to the free fine arts. Thus, one who has not received the formal education may
nevertheless be recognized as a professional sculptor by the merit of his publicly exhibited
works.

The limit of sculptures that we allow under heading 9703 in an edition is 12. The
reason 12 is used (previously 10) is that fine art is normally very limited. If an artist such
as Edgar Degas creates 15 of a particular sculpture only the first 12 or cast numbers 1
through 12 will be allowed in duty free. When an artist such as Salvadore Dali produces
more than 50 in an edition, it is no longer fine art and none will be allowed duty free.

EXCLUSIONS:

Note 3 to Chapter 97, HTSUS, states that:
Heading 9703 does not apply to mass-produced reproductions or
works of conventional craftsmanship of a commercial

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character, even if these articles are designed or created by
artists.

The Explanatory Notes to heading 9703 explain that several items are excluded
from this heading, even if they are designed or created by artists:

♦ Ornamental sculptures of a commercial character
♦ Articles of personal adornment and other works of conventional
craftsmanship of a commercial character (ornaments, religious effigies,
etc.)
♦ Mass produced reproductions in plaster, staff, cement, paper maché,
etc.

Thus, if a professional artist produces a piece of jewelry (wearable) that is unique,
it is not allowed under heading 9703, HTSUS, as it is a functional object. The same holds
true for furniture such as the tables and chairs created by Diego Giacometti, a recognized
professional artist. They are functional and useable as furniture and not within the
guidelines of heading 9703, HTSUS. They can also be considered ornamental sculptures
of a commercial character. Please see HQ 963158, dated January 14, 2000, which
specifically discusses functional sculptures created by Diego Giacometti.

The following Headquarters rulings also concern functional objects:

 HQ 955753, dated May 20, 1994 concerned woven straw baskets. After discussing
the requirements of original sculptures, heading 9703, HTSUS, was excluded as the
baskets were considered works of conventional craftsmanship of a commercial
character.

 HQ 956267, dated September 19, 1994 concerned “artistic wood turnings” such as
wall hangings, boxes and perfume containers. Since no proof was provided
establishing the items as original and created by a professional sculptor, and since
they were works of conventional craftsmanship of a commercial nature, heading 9703,
HTSUS, was not applicable.

 HQ 956544, dated October 19, 1994, concerned boxes covered with hand made art
paper. Since the boxes were works of the decorative arts rather than the free fine arts
and were functional (articles of utility), heading 9703, HTSUS was denied.

 HQ 089094, dated August 2, 1991, concerned a steamed-bent cedar box, hand-
painted drum, and a Whaler's hat constructed of woven grass, bark and root. Since
the three articles were all functional and considered works of the decorative arts rather
than free fine arts (works of conventional craftsmanship of a commercial character),
heading 9703, HTSUS was not applicable.

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Importer Responsibilities under Headings 9702 or 9703

An importer of merchandise under headings 9702 or 9703, HTSUS, should take
care to include the following information as required in 19 CFR §10.48 which provides as
follows:

§10.48 Engravings, sculptures, etc.

(a) Invoices covering works of art claimed to be free of duty under subheadings
9702.00.00 and 9703.00.00, HTSUS, shall show whether they are originals, replicas,
reproductions, or copies, and also the name of the artist who produced them, unless upon
examination the CBP officer is satisfied that such statement is not necessary to a proper
determination of the facts.

(b) The following evidence shall be filed in connection with the entry: A declaration
in the following form by the artist who produced the article, or by the seller, shipper
or importer, showing whether it is original, or in the case of the sculpture, the
original work or model, or one of the first twelve castings, replicas, or reproductions
made from the original work or model; and in the case of etchings, engravings,
woodcuts, lithographs, or prints made by other hand-transfer processes, that they
were printed by hand from hand-etched, hand-drawn, or hand engraved plates,
stones, or blocks:

I, do hereby declare that I am the producer, seller, shipper or importer
of certain works of art, namely covered by the annexed invoice dated;
that any sculptures or statuary included in that invoice are the original
works or models or one of the first twelve castings, replicas, or
reproductions made form the sculptor's original work or model; and
that any etchings, engravings, woodcuts, lithographs, or prints made
by other hand-transfer processes included in that invoice were
printed by hand from hand-etched, hand-drawn, or hand-engraved
plates, stones, or blocks.

In certain instances, the port director may waive the declaration requirement set
forth in paragraph (b) of this section. An importer should check with the import specialist
at the port of entry for specific entry requirements.

PHILATELIC AND NUMISMATIC MATERIAL AND COLLECTIONS

Philatelic items such as postage or revenue stamps, stamp-postmarks, first-day
covers, postal stationery (stamped paper) and the like are classified under heading 9704
if they are used or if they are unused and are not of current or new issue in the

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country to which they are destined. Albums containing collections of such articles are
treated as forming part of the collections, provided they are of a value normal to the
collection.

However, unused postage, revenue or similar stamps of current or new issue in
the country to which they are destined are classified under subheading 4907.00.00, and
are duty free only if imported from a column 1 country. Maximum cards and first-day
covers not bearing postage stamps are classified under heading 4817 or Chapter 49,
respectively. Trading stamps or savings stamps given by merchants to customers and
redeemable for gifts or rebates on purchases are classified under heading 4911.

Numismatic (coin and money) collections and collector’s pieces are classified
under heading 9705 with other types of collections (see below). For statistical purposes,
gold coins are classified under the provisions of subheading 9705.00.00.30, while other
coins are classified under subheading 9705.00.00.60. Coins that are so battered or bent
that they are clearly fit only for re-melting are generally classified in the headings for scrap
and waste metal. Coins that are legal tender in the country of issue fall in heading 7118.
If they are in current circulation and are being imported for monetary purposes, they are
admitted without formal entry but may be subject to currency and monetary instrument
reporting requirements if an amount exceeding
$10,000 on any one occasion is brought into the U.S. Coins or medals mounted as jewelry
are classified in Chapter 71 or heading 9706.

Goods produced as a commercial undertaking to commemorate, celebrate,
illustrate or depict an event or any other matter, whether or not production is limited in
quantity or circulation, do not fall under heading 9705 as collections or collectors’ pieces
of historical or numismatic interest unless the goods themselves have subsequently
attained that interest by reason of their age or rarity.

Collections

In addition to collections and collector’s pieces of numismatic interest, collections
and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical,
archeological, palaeontological, or ethnographic interest are also classified under heading
9705, specifically subheading 9705.00.00.90. This subheading includes, for example:
♦ Articles being the material remains of human activity suitable for the
study of the activities of earlier generations, such as: mummies,
sarcophagi, weapons, objects of worship, articles of apparel, articles
which have belonged to famous persons.
♦ Articles having a bearing on the study of the activities, manners,
customs and characteristics of contemporary primitive peoples, for
example, tools, weapons or objects of worship,
♦ Geological specimens for the study of fossils (extinct organisms which
have left their remains or imprints in geological strata), whether animal
or vegetable.

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ANTIQUES

Antiques are classified under heading 9706. In order to qualify as an antique for
CBP purposes, the article must be over 100 years of age at the time of importation.
Whenever an article is entered for sale under heading 9706, and later determined to be
not over 100 years of age, a duty of 6.6 percent ad valorem for articles subject to column
1-general treatment, free of duty for goods originating in the territory of Canada or a duty
of 25 percent ad valorem for articles subject to column 2 treatment will be assessed in
addition to any other duty or penalty imposed on that article under the tariff schedule.
Normally, theatrical scenery, studio backdrops or the like, of painted canvas must be
classified under heading 5907, not chapter 97. However, if such items are over
100 years old, they are classifiable under this provision. Articles, such as original paintings
(9701), engravings (9702) or sculptures (9703), and stamps or collections (9704 and
9705) which are classifiable under the other provisions of chapter 97, and articles such
as pearls (7101) and precious or semi-precious stones (7103) are not classifiable under
heading 9706, even if over 100 years old.

Provided they retain their original character, the heading includes antique articles
that have been repaired or restored. For example, the heading includes antique furniture
incorporating parts of modern manufacture. However, if the essential character is
changed, or more than 50% of the item has been repaired or restored, the item is no
longer considered an antique and is subject to duty.

SPECIAL RULES FOR PROTECTED CULTURAL PROPERTY

A violation of a foreign export control law is not in and of itself grounds for CBP
action. To qualify for protection as cultural property, an imported item must generally
fall under one of the Acts listed below. Of course, if a violation of US law occurs, the
articles may be subject to seizure and forfeiture under U.S. law regardless of foreign law.

The Pre-Columbian Monumental Act

The Pre-Columbian Monumental, Architectural Sculpture or Murals Act of 1972
(“Pre-Columbian Monumental Act”), 19 USC §§2091-2095 and the implementing
regulations at 19 CFR §§12.105-12.109 govern the importation of stone carvings and wall
art that:

♦ are the product of a pre-Columbian Indian culture of one of the following countries:
Belize, Bolivia, Columbia, Costa Rica, Dominican Republic, Ecuador, El Salvador,
Guatemala, Honduras, Mexico, Panama, Peru, or Venezuela, AND

♦ are pre-Columbian monumental or architectural sculptures or murals including:

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 stone monuments such as altars and altar bases, archways, ball court
markers, basins, calendars, and calendrical markers, columns,
monoliths, obelisks, statues, stelae, sarcophagi, thrones, zoomorphs;
 architectural structures such as aqueducts, ball courts, buildings,
bridges, causeways, courts, doorways (including lintels and jambs),
forts, observatories, plazas, platforms, facades, reservoirs, retaining
walls, roadways, shrines, temples, tombs, walls, walkways, wells;
 architectural masks, decorated capstones, decorative beams of wood,
frescoes, friezes, glyphs, graffiti, mosaics, moldings, or any other
carving or decoration which had been part of or affixed to any monument
or architectural structure, including cave paintings or designs; or
 any fragment or part of any stone carving or wall art listed in the
preceding subparagraphs.

If entry into the CBP territory of the United States is sought for any articles listed
above, the importer will be required to file one of the following with the port director of
CBP at the time of making entry:
♦ A certificate, issued by the Government of the country of origin of such
sculpture or mural, in a form acceptable to the Secretary of the Treasury,
certifying that such exportation was not in violation of the laws of that country;
or
♦ Satisfactory evidence that such sculpture or mural was exported from the
country of origin on or before June 1, 1973; or
♦ Satisfactory evidence that such sculpture or mural is not an article subject to
the Pre-Columbian Monumental Act and regulations.

If the required certificate or evidence is not presented to CBP, the articles may be
detained for 90 days (or longer, if authorized by CBP) to allow the importer to obtain the
required documentation. If the certificate or evidence is not presented in the required time
period, the articles may be seized and forfeited. For purposes of this law, the term “country
of origin,” as applied to any pre-Columbian monumental or architectural sculpture or
mural, means the country where the sculpture or mural was first discovered.

The UNESCO Convention and U. S. Implementation

The 1970 UNESCO Convention on the Means of Prohibiting and Preventing the
Illicit Import, Export, and Transfer of Ownership of Cultural Property (“UNESCO
Convention”), has been implemented in the United States by enactment of the Convention
on Cultural Property Implementation Act (“Cultural Property Act”), 19 USC
§§ 2601-2613, and the adoption of regulations at 19 CFR §§ 12.104-12.104i. Under the
Cultural Property Act, the United States may enter into a bilateral agreement with another
nation that has ratified, accepted, or acceded to the 1970 UNESCO Convention

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(a “State Party”) or multilateral agreements with other nations to restrict the importation
of archeological or ethnological materials that are in jeopardy of pillage.

Under the Cultural Property Act and regulations, no archaeological or
ethnological material designated pursuant to 19 USC §2604 and listed in 19 CFR
§12.104g, that is exported (whether or not such exportation is to the U.S.) from the State
Party after the designation of such material under 19 USC §2604 may be imported into
the U.S. unless the State Party issues a certificate or other documentation which certifies
that such exportation was not in violation of the laws of the State Party. The designations
may be pursuant to a bilateral or multi-lateral agreement or because of emergency action.

As of the date of publication, the U.S. had entered into agreements with State
Parties imposing import restrictions on the designated cultural property listed in 19 CFR
§12.104g and reproduced below:

State Party Designated Cultural Property TD Number
Bolivia
Archaeological and ethnological
material
TD 01-86
Effective 12/07/01
Cambodia
Khmer stone archaeological material
from Cambodia
TD 99-88 extended
by CBP 03-28
Effective 12/02/99

Colombia
Archaeological Materials and Artifacts
(1500 B.C. – A.D. 1530) and
Ecclesiastical Ethnological Materials
(A.D. 1530 – 1830)
CBP Dec. 06-09,
Effective
3/17/2006
Cyprus
Archaeological material of pre-
Classical and Classic periods ranging
approximately from the 8th millennium
B.C. to 330 A.D.
TD 02-37
Effective
07/19/02
El Salvador
Archaeological material representing
Prehispanic cultures of El Salvador
TD 95-20 extended
by CBP 05-10
Effective 03/08/95
Guatemala
Archaeological material from sites in
the Peten lowlands of Guatemala, and
related pre-Columbian material from
the highlands and the southern coast of
Guatemala
TD 91-34
Extended by
TD 02-56
Effective 04/15/91
Italy
Archaeological material of pre-
Classical, Classical, and Imperial
Roman periods ranging approximately
from the 9
th
century BC to the 4
th

TD 01-06
Effective 01/23/01
Extended by
CBP 06-01

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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century AD

Mali
Archaeological material from the Niger
River Valley Region, Mali, and the
Bandiagara Escarpment (Cliff) forming
part of the remains of the sub-Sahara
culture
TD 97-80
Extended by
TD 02-55
Effective 09/19/97
Nicaragua Archaeological material of pre-
Columbian cultures ranging
approximately from 8000 BC to 1500
AD
TD 00-75
Effective 10/26/00
Extended by
CBP-05-33
Peru
Archaeological artifacts and
ethnological material from Peru
TD 97-50
Extended by
TD 02-30
Effective 06/11/97
Honduras
Archaeological artifacts ranging
approximately from 1200 BC to 1500
AD
CBP 04-08
Effective 03/16/04

In addition, the following emergency actions imposing import restrictions had
been imposed on the described cultural property of State Parties listed in 19 CFR
§12.104g and reproduced below:

State Party Cultural Property TD No.
Cyprus
Byzantine ecclesiastical and ritual
ethnological materials from Cyprus
TD 99-35 extended
by
CBP 03-25
Effective 04/12/99

In addition, no article of cultural property which was documented as being part
of the inventory of a museum or religious or secular public monument or similar
institution in any State Party which was stolen from such museum, monument, or
institution after April 12, 1983, or after the date of entry into force of the UNESCO
Convention for the State Party, whichever date is later, may be imported into the U.S.

The term, archaeological or ethnological material means--
♦ Any object of archaeological interest. However, no object may be considered
to be an object of archaeological interest unless such object--
 Is of cultural significance;
 Is at least 250 years old; and

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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18

 Was normally discovered as a result of scientific excavation, clandestine
or accidental digging, or exploration on land or under water; or in
addition to the previous paragraphs;
 Meets such standards as are generally acceptable as archaeological
such as, but not limited to, artifacts, buildings, parts of buildings, or
decorative elements, without regard to whether the particular objects are
discovered by exploration or excavation;
♦ Any object of ethnological interest. However, no object may be considered to
be an object of ethnological interest unless the object--
 Is the product of a tribal or nonindustrial society, and
 Is important to the cultural heritage of a people because of its distinctive
characteristics, comparative rarity, or its contribution to the knowledge
of the origins, development or history of that people;
♦ Any fragment or part of any object referred to in paragraphs (1) or (2) above that
was first discovered within, and is subject to export control by the State Party.

The term cultural property includes the following categories, whether or not any
such article is specifically designated by any State Party:
 Rare collections and specimens of fauna, flora, minerals and anatomy, and
objects of palaeontological interest;
 Property relating to history, including the history of science and technology and
military and social history, to the life of national leaders, thinkers, scientists and
artists and to events of national importance;
 Products of archaeological excavations (including regular and clandestine) or
of archaeological discoveries;
 Elements of artistic or historical monuments or archaeological sites which
have been dismembered;
 Antiquities more than 100 years old, such as inscriptions, coins and engraved
seals;
 Objects of ethnological interest;
 Property of artistic interest, such as:
• Pictures, paintings and drawings produced entirely by hand on
any support and in any material (excluding industrial designs and
manufactured articles decorated by hand);
• Original works of statuary art and sculpture in any material;
• Original engravings, prints and lithographs;
• Original artistic assemblages and montages in any material;
 Rare manuscripts and incunabula, old books, documents and publications of
special interest (historical, artistic, scientific, literary, etc.) singly or in
collections;
 Postage, revenue and similar stamps, singly or in collections;
 Archives, including sound, photographic and cinematographic archives;
 Articles of furniture more than 100 years old and old musical instruments.

Under the Cultural Property Act, the term museum means a public or private
nonprofit agency or institution organized on a permanent basis for essentially

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
May 2006
19

educational or esthetic purposes, which, utilizing a professional staff, owns or utilizes
tangible objects, cares for them, and exhibits them to the public on a regular basis.

The Cultural Property Act applies to the CBP Territory of the United States (the
fifty states, District of Columbia and Puerto Rico), the U.S. Virgin Islands and any other
territory or area the foreign relations for which the U.S. is responsible.

In order to import material that has been designated, one of the following must be
presented at the time of entry:
♦ a certificate or other documentation issued by the government of the country of
origin certifying that the exportation was not in violation of the laws of that
country, or
♦ satisfactory evidence that the designated material was exported from the State
Party not less that 10 years before the date of entry and neither the person for
whose account the material was imported (or any related party) contracted for,
or acquired an interest in the material more than one year before the date of
entry, or
♦ satisfactory evidence that the designated material was exported from the State
Party on or before the date that the material was designated under 19 USC
§2604.
Detailed requirements may be found in the regulations, 19 CFR §12.104c.

If, at the time of entry, an importer cannot produce the documentary evidence to
comply with the Cultural Property Act, the articles may be detained for 90 days (or longer,
if authorized by CBP) to allow the importer to obtain the required documentation. If the
certificate is not presented in the required time period, the articles may be seized and
forfeited.

Articles of cultural property imported from any foreign country for temporary
exhibition or display in not-for-profit cultural institutions within the United States may be
protected by statute from civil and criminal seizure if certain requirements are satisfied
prior to importation. [See: An Act to render immune from seizure under judicial process
certain objects of cultural significance imported into the United States for temporary
display or exhibition, and for other purposes (“Immunity from Seizure Act”), 22 USC §
2459 and 19 CFR § 12.104h(a)].

Other Stolen or Smuggled Property

Cultural property and other articles, which were stolen, smuggled into the United
States, or not declared to CBP are subject to seizure and forfeiture under the CBP and
related laws (18 USC §545, 19 USC §§1497, 1595a) and the persons involved in such
violations may be subject to civil and criminal penalties (18 USC §§545, 2314, 19 USC
§§1497, 1595a).

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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20

Other Antiques and Works of Art Restrictions

I. CUBA

The Cuban Assets Control Regulations, 31 CFR Part 515, were issued by the
U.S. Government on July 8, 1963, under the Trading with the Enemy Act, in response to
certain hostile actions by the Cuban Government. They are still in force today and affect
all U.S. citizens and permanent residents wherever they are located, all people and
organizations physically in the U.S. and all branches and subsidiaries of U.S.
organizations throughout the world. The Regulations are administered by the U.S.
Treasury Department’s Office of Foreign Assets Control. The basic goal of the sanction
is to isolate the Cuban Government economically and deprive it of U.S. dollars.

Goods or services of Cuban origin may not be imported into the U.S. either
directly or through third countries, such as Canada or Mexico. The only exceptions are:

• $100 worth of Cuban merchandise which may be brought into the U.S. as
accompanied baggage by authorized travelers arriving from Cuba

• Publications, artwork and other informational material

• Merchandise other than tobacco or alcohol and not in commercial quantities
carried as accompanied baggage by foreign persons legally entering the U.S.

• Merchandise for which a specific license has been received

The term information and informational material includes publications, films,
posters, phonograph records, microfilms, microfiche, tapes, compact disks, CD ROMs,
artworks and news wire feeds. To be considered information or informational materials,
artworks must be classified under Chapter subheading 9701, 9702 or 9703 of the HTSUS.

II. IRAQ

On August 2, 1990, upon Iraq’s invasion of Kuwait, President George H.W. Bush
issued Executive Order No. 12722 declaring a national emergency with respect to Iraq.
The International Emergency Economic Powers Act (50 USC § 1701), the National
Emergencies Act (50 USC § 1601), and Section 301 of Title 3 of the U.S. Code, imposed
economic sanctions, including a complete trade embargo, against Iraq. In keeping with
United Nations Security Council Resolution 661 of August 6, 1990 and the United Nations
Participation Act (22 USC § 287c), the President also issued Executive Order 12724 on
August 9, 1990, which imposed additional restrictions.

The Treasury Department’s Office of Foreign Assets Control (OFAC), following
the United Nations Security Council’s adoption of Resolution 1483 which substantially

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
May 2006
21

lifted the multilateral sanctions with respect to Iraq, issued a General License, with an
effective date of May 23, 2003, which was published in the Treasury Regulations as
Section 575.533 (31 CFR 575.533). Transactions arising after May 23, 2003 are permitted
with most state bodies, corporations or agencies of the former Iraqi regime. However,
property that was blocked as of May 23, 2004 remains blocked.

Paragraph (b)(4) of the General License provides that the general license does not
authorize transactions with respect to Iraqi cultural property or other items of
archaeological, historical, cultural, rare scientific and religious importance illegally
removed from the Iraqi National Museum, the National Library and other locations in Iraq,
since August 6, 1990. Any trade in or transfer of such items, including items with respect
to which reasonable suspicion exists that they have been illegally removed, remains
prohibited by subpart B of the Customs Regulations. The note to paragraph (b)(4) refers
inquiries concerning particular Iraqi cultural property to the Cultural Property Office of the
Department of State.

III. IRAN

As a result of Iran’s support for international terrorism and its aggressive actions
against non-belligerent shipping in the Persian Gulf, President Ronald Reagan, on
October 29, 1987, used Executive Order 12613 to impose a new embargo in Iranian-
origin goods and services.

On March 17, 2000, the Secretary of State announced that sanctions against Iran
would be eased to allow U.S. persons to purchase and import carpets and food products
such as dried fruits, nuts and caviar from Iran. This change was implemented through
amendments to the Iranian Transactions Regulations at the end of April 2000.

Goods or services of Iranian origin may not be imported into the United States,
either directly or through third countries, with the following exceptions:

• Gifts valued at $100 or less

• Information and informational materials

• Foodstuffs intended for human consumption that are classified under
chapters 2-23 of the HTSUS

• Carpets and other textile floor coverings and carpets used as wall hangings
that are classified under chapter 57 or heading 9706.00.0060 of the HTSUS

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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IV. SUDAN

On November 3, 1997, after finding that the policies and actions of the
Government of Sudan, including continued support for international terrorism, ongoing
efforts to destabilize neighboring governments, and the prevalence of human rights
violations, including slavery and the denial of religious freedom, constituted an unusual
and extraordinary threat to the national security and foreign policy of the United States,
President William Clinton issued Executive Order No. 13067, declaring a national
emergency to deal with the threat. The order imposed a trade embargo against Sudan
and a total asset freeze against the Government of Sudan. The Sudanese Sanctions
Regulations, 31 CFR Part 538 implement Executive Order No. 13067.

Goods or services of Sudanese origin may not be imported into the United States
either directly or through third countries without a license, with the following exceptions:

• Sudanese merchandise up to $100 in value in non-commercial quantities may
be brought into the United States either for strictly personal use as
accompanied baggage or sent as a gift to a person in the United States.

• Information and informational materials may be brought in without restriction.

• All other imports of Sudanese origin must be authorized by the Office of Foreign
Assets Control.

Importation into the United States from third countries of goods containing raw
materials or components of Sudanese origin is not prohibited if those raw materials or
components have been incorporated into manufactured products or otherwise
substantially transformed in a third country.

V. BURMA

On May 20, 1997, in response to the Burmese Government’s large-scale
repression of and violence against the Democratic opposition, President William Clinton
issued Executive Order No. 13047 declaring a national emergency with respect to Burma.
On July 29, 2003, with an effective date of August 28, 2003, President George
W. Bush expanded Executive Order No. 13047 and issued the Burmese Freedom and
Democracy Act of 2003 prohibiting the importation into the United States of any article
that is a product of Burma.

The Office of Foreign Assets Control issued General License No.9, effective
August 28, 2003. It allows the importation of information and informational materials of
Burmese origin.

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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23

VI. MEXICO

The Treaty of Cooperation between the United States and Mexico was signed
March 24, 1971. It provides for the recovery of stolen archaeological, historical and
cultural properties. This treaty is in force only if the property in question is stolen and is
the property of federal, state or municipal governments or their instrumentalities, including
portions or fragments of such objects, artifacts and archives.

For the purposes of this Treaty, archaeological, historical and cultural properties
are defined as:

• Art objects and artifacts of the pre-Columbian cultures of the United States of
America and the United Mexican States of outstanding importance to the
national patrimony, including stelae and architectural features such as relief
and wall art

• Art objects and religious artifacts of the colonial periods of the United States of
America and the United Mexican States of outstanding importance to the
national patrimony

• Documents from official archives for the period up to 1920 that are of
outstanding historical importance

CHAPTER 97 HARMONIZED TARIFF SCHEDULE OF THE UNITED
STATES (2006)

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

Notes

1. This chapter does not cover:
(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of
heading 4907;

(b) Theatrical scenery, studio backdrops or the like, of painted canvas (heading 5907)
except if they may be classified in heading 9706; or

(c) Pearls, natural or cultured, or precious or semiprecious stones (headings 7101 to
7103).

2. For the purposes of heading 9702, the expression “original engravings, prints and
lithographs” means impressions produced directly, in black and white or in color, of one
or of several plates wholly executed by hand by the artist, irrespective of the process or
of the material employed by him, but not including any mechanical or photomechanical
process.

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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24

3. Heading 9703 does not apply to mass-produced reproductions or works of
conventional craftsmanship of a commercial character, even if these articles are designed
or created by artists.

4. (a) Subject to notes 1 through 3 above, articles of this chapter are to be classified
in this chapter and not in any other chapter of the tariff schedule.

(b) Heading 9706 does not apply to articles of the preceding headings of this
chapter.

5. Frames around paintings, drawings, pastels, collages or similar decorative plaques,
engravings, prints or lithographs are to be classified with those articles, provided they are
of a kind and of a value normal to those articles. Frames which are not of a kind or of a
value normal to the articles referred to in this note are to be classified separately.

Additional U.S. Notes

1. Heading 9703 covers not only original sculpture made by the sculptor, but also the first
12 castings, replicas or reproductions made from a sculptor's original work or model, by
the sculptor himself or by another artist, with or without a change in scale and whether or
not the sculptor is alive at the time the castings, replicas or reproductions are completed.

2. Whenever an article is entered for sale under heading 9706, and thereafter
determined to be not over 100 years of age, a duty of 6.6 percent ad valorem for articles
subject to column 1-general treatment, free of duty for goods originating in the territory of
Canada or a duty of 25 percent ad valorem for articles subject to column 2 treatment shall
be assessed thereon in addition to any other duty or penalty imposed on such article
under the tariff schedule.

9701 Paintings, drawings and pastels, executed entirely by hand,
other than drawings of heading 4906 and other than hand-
painted or hand-decorated manufactured articles; collages
and similar decorative plaques; all the foregoing framed or not
framed:
9701.10.0000 Paintings, drawings and pastels
9701.90.0000 Other
9702.00.0000 Original engravings, prints and lithographs, framed or not framed
9703.00.0000 Original sculptures and statuary, in any material
9704.00.0000 Postage or revenue stamps, stamp-postmarks, first-day covers,

postal stationery (stamped paper) and the like, used or unused,

other than those of heading 4907

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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25

9705.00.00 Collections and collectors' pieces of zoological, botanical,
mineralogical, anatomical, historical, archeological, paleontological,
ethnographic or numismatic interest
Numismatic (collector's) coins:
30 Gold
60 Other
90 Other

9706.00.00

20
Antiques of an age exceeding one hundred years
Silverware

40 Furniture

60 Other

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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ADDITIONAL INFORMATION

The Internet

The home page of U.S. Customs and Border Protection on the Internet’s World Wide Web
provides the trade community with current, relevant information regarding CBP operations
and items of special interest. The site posts information -- which includes proposed
regulations, news releases, publications and notices, etc. -- that can be searched, read
on-line, printed or downloaded to your personal computer. The web site was established
as a trade-friendly mechanism to assist the importing and exporting community. The web
site also links to the home pages of many other agencies whose importing or exporting
regulations that U.S. Customs and Border Protection helps to enforce. The web site also
contains a wealth of information of interest to a broader public than the trade community.
For instance, on June 20, 2001, CBP launched the “Know Before You Go” publication
and traveler awareness campaign designed to help educate international travelers.

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations

The current edition of Customs Regulations of the United States is a loose-leaf,
subscription publication available from the Superintendent of Documents, U.S.
Government Printing Office, Washington, DC 20402; telephone (202) 512-1800. A bound,
2003 edition of Title 19, Code of Federal Regulations, which incorporates all changes to
the Regulations as of April 1, 2003, is also available for sale from the same address. All
proposed and final regulations are published in the Federal Register, which is published
daily by the Office of the Federal Register, National Archives and Records Administration,
and distributed by the Superintendent of Documents. Information about on-line access to
the Federal Register may be obtained by calling (202) 512-1530 between 7 a.m. and 5
p.m. Eastern time. These notices are also published in the weekly Customs Bulletin
described below.

Customs Bulletin

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that
contains decisions, rulings, regulatory proposals, notices and other information of interest
to the trade community. It also contains decisions issued by the U.S. Court of International
Trade, as well as customs-related decisions of the U.S. Court of Appeals for the Federal
Circuit. Each year, the Government Printing Office publishes bound volumes of the
Customs Bulletin. Subscriptions may be purchased from the Superintendent of
Documents at the address and phone number listed above.

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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Importing Into the United States
This publication provides an overview of the importing process and contains general
information about import requirements. The February 2002 edition of Importing Into the
United States contains much new and revised material brought about pursuant to the
Customs Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the
relationship between importers and U.S. Customs and Border Protection by shifting to
the importer the legal responsibility for declaring the value, classification, and rate of
duty applicable to entered merchandise.
T
he February 2002 edition contains a section entitled "Informed Compliance." A key
component of informed compliance is the shared responsibility between U.S. Customs
and Border Protection and the import community, wherein CBP communicates its
requirements to the importer, and the importer, in turn, uses reasonable care to assure
that CBP is provided accurate and timely data pertaining to his or her importation.
Sing
le copies may be obtained from local offices of U.S. Customs and Border Protection,
or from the Office of Public Affairs, U.S. Customs and Border Protection, 1300
Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is available at the
CBP web site. Importing Into the United States is also available for sale, in single copies
or bulk orders, from the Superintendent of Documents by calling
(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing
Office, P.O. Box 371954, Pittsburgh, PA 15250-7054.
I
nformed Compliance Publications
U.S. Customs and Border Protection has prepared a number of Informed Compliance
publications in the “What Every Member of the Trade Community Should Know
About:...” series. Check the Internet web site http://www.cbp.gov for current
publications.

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
May 2006
28
Value Publications
Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book containing
a detailed narrative description of the customs valuation system, the customs valuation
title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended by the
Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of Administrative
Action which was sent to the U.S. Congress in conjunction with the TAA, regulations (19
C.F.R. §§152.000-152.108) implementing the valuation system (a few sections of the
regulations have been amended subsequent to the publication of the book) and questions
and answers concerning the valuation system. A copy may be obtained from U.S.
Customs and Border Protection, Office of Regulations and Rulings, Value Branch, 1300
Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229.
Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory
provisions, CBP Regulations implementing the statute, portions of the Customs Valuation
Code, judicial precedent, and administrative rulings involving application of valuation law.
A copy may be purchased for a nominal charge from the Superintendent of Documents,
Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250- 7054. This
publication is also available on the Internet web site of U.S. Customs and Border
Protection.
Additional information may also be obtained from U.S. Customs and Border Protection
ports of entry. Please consult your telephone directory for an office near you. The listing
will be found under U.S. Government, Department of Homeland Security.
The information provided in this publication is for general information
purposes only. Recognizing that many complicated factors may be involved
in customs issues, an importer may wish to obtain a ruling under CBP
Regulations, 19 C.F.R. Part 177, or obtain advice from an expert (such as
a licensed Customs Broker, attorney or consultant) who specializes in
customs matters. Reliance solely on the general information in this
pamphlet may not be considered reasonable care.

Works of Art, Collector’s Pieces, Antiques, and Other Cultural Property
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29
“Your Comments are Important”
The Small Business and Regulatory Enforcement Ombudsman and 10 regional Fairness
Boards were established to receive comments from small businesses about Federal
agency enforcement activities and rate each agency’s responsiveness to small business.
If you wish to comment on the enforcement actions of U.S. Customs and Border
Protection, call 1-888-REG-FAIR (1-888-734-3247).
REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA
Visit our Internet web site: http://www.cbp.gov