What are the duties and fees for religious items, especially painted
art and statues, in Canada and the USA, imported from overseas by a
private person.  Are they taxable?  I am aware of Tariff Item No.
9986.00.00 - Religious Articles in the Canada, but it mentions only
statues, not painted art.
 The value of a shipment would be from $100 to $2000 USD, handled
by the UPS or another courier.