… Original sculptures and statuary, in any material. …
Explanatory notes
… 97.03 ‑ Original sculpture and statuary, in any material. 9703.10 - Of an age exceeding 100 years 9703.90 - … They may be in any material (stone, reconstituted stone, terra‑cotta, wood, ivory, metal, wax, etc.), in the round, … one of these the artist carves the work directly from hard materials; in another the artist models soft materials into …