HS 970122 Mosaics
Quick Answer: Mosaics imported under HS 970122 enter the UK duty-free, the EU duty-free, and the US duty-free. This HS code specifically covers mosaics made up of small pieces of stone, glass, or ceramic, whether or not on a backing. These are typically decorative or artistic pieces. Importers should note that while duty rates are generally zero across major markets, specific import regulations or licensing requirements may still apply depending on the origin and nature of the mosaic. CustomTariffs aggregates this duty information for ease of trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701220010 | 0.00 % | — | — |
| 9701220000 | 0.00 % | — | — |
| 9701220090 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701220000 | 0.00 % | — | — |
| 9701220010 | 0.00 % | — | — |
| 9701220090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701220000 | 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 to Classify This HS Code?
What products does HS 970122 cover?
This subheading covers mosaics, which are defined by the WCO Harmonized System Nomenclature as pictures or decorative panels made by assembling small pieces of colored glass, stone, or other material, typically set in mortar or cement. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that this category includes both finished mosaic works and components intended for mosaic creation, provided they retain their mosaic character. These are generally considered works of art or decorative items.
What falls outside HS 970122?
The following products are excluded from HS 970122: individual tiles or tesserae not yet assembled into a mosaic, building materials such as ceramic tiles or stone slabs used for general construction or flooring, and decorative items that are painted, printed, or otherwise decorated without the use of assembled small pieces. For instance, a single ceramic tile with a printed pattern, or a large stone slab intended for countertops, would be classified elsewhere, typically in Chapters 69 or 68, respectively, not under works of art.
What are common classification mistakes for HS 970122?
A common error is misclassifying individual mosaic tiles or tesserae as finished mosaics. According to the General Rules for the Interpretation of the Harmonized System (GRI), specifically GRI 1, classification should be based on the terms of the headings and any relative section or chapter notes. If the item is merely a component and not a finished mosaic artwork, it should be classified according to its material or function, often in Chapter 68 or 69, rather than Chapter 97, which is reserved for works of art.
How should importers classify products under HS 970122?
The correct procedure for classifying products under HS 970122 involves a thorough examination of the product's physical characteristics and intended use. Importers and customs brokers must determine if the item is a finished mosaic artwork or a collection of assembled small pieces forming a decorative panel. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification.
How is the duty calculated for products under HS 970122?
A mosaic wall panel weighing 5 kg and declared at a customs value of $500 USD would attract a US duty of $50.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value. The calculation is: 10% of $500 USD = $50.00. This rate is published in the USITC Harmonized Tariff Schedule, under HTSUS code 9701.22.0000.
Which trade agreements reduce duties for HS 970122?
Several free trade agreements may reduce the applicable duty rate for HS 970122, including the United States-Mexico-Canada Agreement (USMCA), which can provide for Free duty for qualifying goods originating from Canada or Mexico. The EU's Generalized Scheme of Preferences (GSP) may also offer preferential rates, often Free, for goods from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific agreement and jurisdiction.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 970122 (Mosaics)?
Under the Harmonized Tariff Schedule of the United States (HTSUS), mosaics classified under HS code 970122 generally enter duty-free. The U.S. International Trade Commission (USITC) provides the most current tariff information. For example, the column 1 general rate of duty is 0.00% ad valorem. It is crucial to verify the specific duty rate applicable at the time of import, as tariff schedules can be updated. Importers and brokers should consult the latest HTSUS or the USITC's online tariff database for definitive rates.
What specific criteria define an item as a 'mosaic' for HS classification under 970122?
HS code 970122 covers 'Mosaics'. According to WCO Explanatory Notes and common classification practice, mosaics are typically understood as pictures or decorative designs made by assembling small pieces of colored glass, stone, or other materials. These pieces are usually set into a binder or adhesive. The key is the artistic or decorative nature and the construction from numerous small, distinct elements. Items that are not assembled from small pieces or that serve a purely functional purpose without decorative intent may not fall under this classification.
Are there any preferential duty rates or trade agreements that impact HS code 970122 for mosaics?
While the standard U.S. Most Favored Nation (MFN) duty rate for HS 970122 is 0.00%, it is important to check for specific preferential rates under trade agreements. For instance, if a mosaic originates from a country with a Free Trade Agreement (FTA) with the United States, such as the USMCA (United States-Mexico-Canada Agreement), it may still qualify for duty-free entry, provided all rules of origin are met. Importers must obtain a valid certificate of origin from the exporter to claim preferential treatment. Always consult the specific provisions of relevant FTAs and the HTSUS, particularly the 'Special Provisions' and country-specific duty columns.
How is the duty calculated for HS code 970122 if a duty were applicable, and what documentation is required?
For HS code 970122 (Mosaics), the standard duty rate in the U.S. is 0.00% ad valorem. Therefore, the duty calculation would result in $0.00. For example, if a mosaic had a declared value of $1,000, the duty would be $1,000 × 0.00% = $0.00. However, if a duty were applicable (e.g., under specific trade remedies or different tariff schedules), the calculation would be based on the entered value (ad valorem) or a specific unit (e.g., per square meter). Essential documentation for importing mosaics includes a commercial invoice, packing list, bill of lading or air waybill, and potentially a certificate of origin if claiming preferential treatment. Customs brokers should ensure all documentation accurately reflects the product's description, value, and country of origin to facilitate clearance.