Section 21 Works of art, collectors pieces and antiques 97 Works of art, collectors pieces and antiques 97 03 Original sculptures and statuary, in any material 97 03 00 Original sculptures and statuary, in any material. Commodity Code Description 97 03 00 00 Original sculptures and statuary, in any material. 97 03 00 10 Original sculptures of wood 97 03 00 11 Original sculptures and statuary man made