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 & STATUARY, IN ANY MATERIAL Commodity Code Description 97 03 00 00 ORIGINAL SCULPTURES & STATUARY, IN ANY MATERIAL