HS 970121 Of an age exceeding 100 years
Quick Answer: Paintings, drawings, and pastels, executed entirely by hand, and originating from an age exceeding 100 years, imported under HS 970121 enter the UK at 0.00%, the EU at 0.00%, and the US duty-free. This classification specifically applies to original artistic creations, excluding prints or mechanically reproduced works. Importers should ensure proper documentation substantiating the age and hand-executed nature of the artwork to qualify for duty-free entry in these key markets. According to CustomTariffs data, these preferential rates are consistently applied across multiple jurisdictions for qualifying items.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701210010 | 0.00 % | — | — |
| 9701210000 | 0.00 % | — | — |
| 9701210090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701210000 | 0.00 % | — | — |
| 9701210010 | 0.00 % | — | — |
| 9701210090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701210000 | Free | — | ["No."] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 970121 cover?
This subheading covers original paintings, drawings, and pastels, executed entirely by hand, which are of an age exceeding 100 years. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically applies to artworks created before 1924. The USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that the key criterion is the artwork's age, not its subject matter or artistic style, provided it meets the "entirely by hand" requirement of heading 9701.
What falls outside HS 970121?
The following products are excluded from HS 970121: artworks that are not original creations, such as prints, lithographs, or mechanically reproduced images, even if they are over 100 years old. Also excluded are artworks that are not entirely executed by hand, for instance, those incorporating collage elements or machine-made components. Items that are less than 100 years old, regardless of their artistic merit or origin, are classified under other subheadings within heading 9701 or other chapters entirely.
What are common classification mistakes for HS 970121?
A common error is misinterpreting the "age exceeding 100 years" criterion, leading to the incorrect classification of newer artworks. Another mistake involves failing to adhere to the "entirely by hand" stipulation of heading 9701, potentially classifying mechanically produced items. Importers may also overlook the requirement for originality, classifying reproductions as originals. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, is crucial for accurate classification.
How should importers classify products under HS 970121?
The correct procedure for classifying products under HS 970121 involves a thorough examination of the artwork's provenance and creation date. Importers and customs brokers must verify that the artwork is an original painting, drawing, or pastel, entirely executed by hand, and demonstrably created more than 100 years prior to importation. Supporting documentation, such as certificates of authenticity or expert appraisals, is essential for substantiating the age and originality of the item.
How is the duty calculated for products under HS 970121?
A 17th-century oil painting on canvas, measuring 50cm x 70cm and declared at a customs value of $15,000 USD, would attract a US duty of $0.00. This is because original artworks of an age exceeding 100 years, as per HTSUS 9701.21, are generally admitted duty-free under the Most Favored Nation (MFN) tariff. The USITC Harmonized Tariff Schedule confirms a 0% MFN duty rate for this specific classification, resulting in no duty payable on this item.
Which trade agreements reduce duties for HS 970121?
Several free trade agreements may reduce the applicable duty rate for HS 970121, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer duty-free entry for qualifying goods from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical import duty rates for HS code 970121, specifically for items 'Of an age exceeding 100 years'?
For HS code 970121, which covers paintings, drawings, and pastels, executed by hand, of an age exceeding 100 years, most major trading blocs, including the United States (USITC), the European Union (EU TARIC), and the United Kingdom (UK Trade Tariff), generally provide duty-free treatment. For instance, the U.S. Harmonized Tariff Schedule (HTS) typically lists a 0.00% duty rate for this classification. Similarly, the EU and UK tariffs often reflect 'Free' entry for such antique artworks. It is crucial to verify the specific tariff schedule of the importing country at the time of import, as rates can be subject to change or specific national interpretations.
What specific criteria define an item as 'Of an age exceeding 100 years' under HS code 970121?
The defining criterion for HS code 970121 is that the artwork (painting, drawing, or pastel) must have been executed by hand and be demonstrably over 100 years old from the date of import. This age is typically determined by the date of creation. Importers may need to provide supporting documentation, such as certificates of authenticity, expert appraisals, or historical records, to substantiate the age of the item to customs authorities. The 'executed by hand' stipulation is also critical, distinguishing these items from mass-produced or mechanically created works.
What documentation is typically required when importing items classified under HS code 970121?
When importing items under HS code 970121, importers should be prepared to provide documentation that substantiates the classification and age of the artwork. Essential documents often include a commercial invoice detailing the item, its origin, and value. Crucially, evidence proving the artwork is over 100 years old is required; this could be a certificate of authenticity from a reputable dealer or expert, an appraisal report, or historical provenance documentation. A detailed description of the artwork, including the artist (if known) and the medium (painting, drawing, pastel), is also beneficial. Customs authorities may request additional information to verify the 'executed by hand' requirement.
Do any common trade agreements offer preferential duty rates or exemptions for HS code 970121?
Given that HS code 970121 generally carries a 0.00% duty rate under most favored nation (MFN) tariffs, preferential rates under trade agreements are less common as a primary benefit. However, some agreements might offer streamlined customs procedures or exemptions from certain administrative fees. For example, while the North American Free Trade Agreement (NAFTA) and its successor, the United States-Mexico-Canada Agreement (USMCA), provide duty-free treatment for many goods, artworks of this nature are often already duty-free. It is always advisable to consult the specific trade agreement between the exporting and importing countries and the relevant customs regulations to confirm any potential benefits or specific procedural requirements.
How is the duty calculated for HS code 970121, and can you provide a numerical example?
Since HS code 970121 items are typically duty-free in most jurisdictions, the calculation of duty is straightforward: the duty amount is zero. For example, if an importer brings in a painting classified under 970121 with a declared value of $10,000 and the duty rate is 0.00% ad valorem, the duty calculation would be: $10,000 (Value) × 0.00% (Duty Rate) = $0.00 (Duty Amount). In scenarios where a specific country might impose a nominal fee or a specific duty (e.g., per piece), that rate would apply. However, the standard practice for this classification is duty-free entry.