VAT rate of 17.5% is payable on hammer price plus buyer’s premium.
A similar lot was sold in Christie's New York in 1995, worked by Mary Flower of Philadelphia in 1768. This was taken from a print by Thomas Burford after James Seymour and was published in May 1754. Mary Flower came from a prominent Philadelphian family and completed her picture at the age of 24. Lot 11 appears to have been taken from a similar print source and it seems likely that the embroideress also came from Philadelphia.
Please note that the estimate for this lot should read (2,000-3,000. Please also note that this lot should NOT be daggered for VAT.