This article is based on the RAM NY Committee webinar “Tariffs and the Art Market” held in 2026. The panel included Nicholas O’Donnell (Sullivan & Worcester), Jonathan Zwibel (University of Miami School of Law, retired CBP), and Yogesh Thakker (Crozier Fine Arts). Their practical insights — plus the latest CBP guidance — are summarized below for Renwick Fine Art Services clients who import through Newark or Wilmington.

Current Reality (May 2026)

Artworks remain duty-free when properly classified under HTS Chapter 97, headings 9701 through 9705 (paintings, sculptures, collections, and archaeological items). The 10% Section 122 tariff (effective February 24, 2026) applies to most goods but explicitly exempts “informational materials,” which CBP has confirmed includes artworks under 9701–9705.

• China-origin art: Still subject to the additional 7.5% Section 301 tariff (in effect since 2018).
• Russia-origin art: Subject to 35% tariff (normal trade relations suspended).
• Antiques (9706): Not exempt — these remain subject to the 10% Section 122 tariff.

Section 122 tariffs are temporary (150 days) and will expire July 24, 2026 unless Congress extends them. Litigation challenging the tariffs is ongoing.

Presidential Tariff Attempts & Why Art Was Protected

In the past year the administration tried two major routes to impose broad tariffs:

• IEEPA “Reciprocal” tariffs (April 2025) — overturned by the Supreme Court in February 2026 because the President lacked specific congressional authority.
• Section 122 tariffs (February 24, 2026) — the current 10% baseline now in effect.

In both cases, the law carved out an explicit exemption for “informational materials,” which CBP has consistently interpreted to include artworks under headings 9701–9705. The only countries where art is still subject to extra duties are China and Russia — exactly as they were before the recent attempts.

Practical Tips to Avoid Costly Mistakes

• Accurate HTS classification is everything. Country of origin, exact description, and correct heading (9701–9705) must be right on the entry. Even one misclassified item can trigger delays and extra costs.
• Furniture is rarely art. Even if a piece is one-of-a-kind or produced in limited quantity by a well-known artist, CBP will almost always classify it as furniture — not sculpture. Expect it to be dutiable.
• Choose your carrier and broker carefully. Major express carriers (DHL, UPS, FedEx) frequently misclassify fine art on entry because their systems are built for high-volume commercial shipments. Once misclassified, there is often no practical way to appeal or correct it before duties are assessed. Use a specialized fine-art logistics provider and a licensed customs broker who understands Chapter 97.

Renwick Fine Art Services takeaway: Our international shipping team works with experienced customs brokers every day to ensure artworks are filed correctly under 9701–9705. Whether your pieces are arriving at Newark (NYC area) or our Wilmington, DE facility, we handle the details so you don’t pay unnecessary duties or face delays.

Bottom Line

Art remains one of the most protected categories under U.S. tariff law. As long as it is properly classified and documented, the recent presidential tariff attempts have not changed that reality — except for the specific China and Russia cases. The key is working with professionals who understand the rules.