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But is it Art?

May 1st, 2006
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You plan to import a work of art. Whether or not you pay duty on it depends on whether the government agrees that it is art.

“Nice couch,” Thomas said, glancing at the photograph in Eunice’s hand. “But it looks a bit uncomfortable.”
“It’s a conceptual granite sculpture,” Eunice replied, rolling her eyes. “The artist calls it Form Meets Futon. The work was carved in Europe and when I arranged to bring it here, the shipper claimed I’d have to pay duty. But that’s clearly wrong, since art comes into the U.S. duty-free.” Read more…