Section XXI of the HTSUS

Thank you for joining us for our series on classification. Last week, we explored the articles contained in Section XX of the HTSUS. Today, we will continue our study of the various commodities covered in Section XXI of the HTSUS. Having a good general knowledge of the products covered in each section and chapter will expedite the classification process and improve accuracy of your classifications. First, let’s look at the answer to last week’s question.

Answer to Section XX Question
Classify a children’s chair stuffed with polyester fiberfill and made of 100% polyester fabric. The chair is sewn in the shape of a dog and is made for use by a child under the age of 10.
9401.80.6010
N011681

Section XXI covers Chapter 97, which consists of paintings, sculptures, and antiques. In order to claim classification under antiques, documentary proof that the article is more than 100 years old will be necessary. For certain works of art, documentary proof that the work is original, unique and handmade will be necessary. A work of art does not include reproduction by mechanical or photochemical means. CBP defines an original sculpture as the first 12 castings, replicas or reproductions made from the original work or mold. Original works of art and antiques are excepted from the country of origin marking; however, the country of origin must appear on the outside of the crate or packing materials.

Question
What is the classification of an upholstered oak chair, valued at $10,000, found to be manufactured in Germany in 1908?

Section XXII is also the last section of the HTS used internationally; however, next week, we will cover one more section that is used only in the United States. We are approaching the end of our study of the HTSUS. If there are any specific commodities or sections of the HTSUS that you would like to see discussed in this series, please feel free to post a comment or send your suggestions for a new series to wizard@boskage.com.