HS 970191 Other
Quick Answer: Works of art, collectors' pieces and antiques imported under HS 970191 enter the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This residual classification, designated "Other," is for items that do not fit into the more specific categories within Chapter 97 of the Harmonized System, which generally covers original artistic creations. It is crucial for importers and customs brokers to ensure that goods genuinely qualify for this classification and are not more appropriately placed in other headings. According to CustomTariffs data, these jurisdictions offer duty-free entry, simplifying trade for qualifying items.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701910000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701910000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701910000 | 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 970191 cover?
This subheading covers "other" works of art, collectors' pieces, and antiques not specifically enumerated in preceding subheadings of heading 9701. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category is for items that meet the general criteria of heading 9701 but do not fit into more specific classifications within the chapter. For instance, in the US Harmonized Tariff Schedule (HTS), it would apply to unique artistic creations or historical artifacts not otherwise specified.
What falls outside HS 970191?
The following products are excluded from HS 970191: original paintings, drawings, and pastels (9701.10), and original sculptures and statuary (9701.90). Items that are mass-produced, even if artistic in nature, or items that are primarily functional rather than artistic, such as decorative but utilitarian ceramics or mass-produced prints, are typically classified elsewhere based on their material composition and primary use, often under Chapters 69 or 49.
What are common classification mistakes for HS 970191?
A common error is misclassifying mass-produced decorative items or reproductions as original works of art under this subheading. According to General Rule of Interpretation (GRI) 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. If an item is not an original creation or a unique collector's piece, it should not be classified here, even if it possesses artistic merit.
How should importers classify products under HS 970191?
The correct procedure for classifying products under HS 970191 involves a thorough examination of the item's origin, uniqueness, and artistic intent. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, and compare the product's characteristics against the specific wording of heading 9701 and its subheadings. Documentation supporting the item's authenticity and artistic nature is crucial.
How is the duty calculated for products under HS 970191?
A unique, hand-painted abstract canvas measuring 1 meter by 1 meter, declared at a customs value of $5,000 USD, would attract a US duty of $0.00. This is because the Most Favored Nation (MFN) duty rate for HS 9701.91 in the USITC Harmonized Tariff Schedule is 0% ad valorem. Therefore, the duty calculation is 0% × $5,000 = $0.00.
Which trade agreements reduce duties for HS 970191?
Several free trade agreements may reduce the applicable duty rate for HS 970191, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. For goods originating from certain developing countries, the Generalized System of Preferences (GSP) may also offer preferential duty rates, potentially "Free." To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A may be required, depending on the specific agreement and jurisdiction.
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FAQ
What are the typical duty rates for HS code 970191, and how are preferential rates determined?
HS code 970191, classified under 'Other' for works of art, collectors' pieces and antiques, generally carries a 0.00% duty rate (Free) under the Most Favored Nation (MFN) tariff. Preferential duty rates may apply under various trade agreements. For instance, goods originating from countries with a Free Trade Agreement (FTA) with the importing nation may benefit from reduced or eliminated duties. Importers must ensure they possess valid proof of origin documentation, such as a Certificate of Origin, to claim preferential treatment. Always consult the specific tariff schedule of the importing country and any applicable trade agreements for definitive rates.
What specific criteria define items falling under the 'Other' category within HS code 970191?
HS code 970191, 'Other,' within Chapter 97 (Works of Art, Collectors' Pieces and Antiques), is a residual category. It applies to works of art, collectors' pieces, and antiques that do not meet the specific criteria of preceding subheadings within Chapter 97. This typically includes items such as original sculptures, paintings, drawings, collages, mosaics, and other decorative artworks not otherwise specified, as well as certain collectors' items and antiques that do not fit into more precise classifications. The key is that the item must be recognized as a work of art, collector's piece, or antique and not be classifiable elsewhere in the Harmonized System.
What documentation is essential for importing goods classified under HS code 970191?
For HS code 970191, essential documentation typically includes a commercial invoice detailing the item, its origin, and value. A packing list is also standard. Crucially, for works of art and antiques, a declaration or certificate of authenticity from the artist, gallery, or a recognized expert may be required by customs authorities to verify the nature and origin of the item. If claiming preferential duty rates, a valid Certificate of Origin or other approved proof of origin is mandatory. Some jurisdictions may also require specific export licenses from the country of origin, especially for items deemed of cultural significance.
How is the import duty calculated for HS code 970191, and can you provide an example?
Since HS code 970191 often carries a 0.00% ad valorem duty rate, the calculation typically results in zero duty. However, if a specific tariff rate were applied, the duty would be calculated as a percentage of the item's customs value. For example, if a country applied a hypothetical 5% ad valorem duty on an artwork valued at $10,000 USD, the duty would be calculated as: $10,000 (Customs Value) × 0.05 (Duty Rate) = $500 USD. In most common scenarios for this code, the duty is Free, meaning the calculation is $10,000 × 0.00 = $0 USD. Always verify the applicable duty rate in the destination country's tariff schedule.
Which common trade agreements might impact the duty rates for HS code 970191, and what are the implications?
Trade agreements such as the North American Free Trade Agreement (NAFTA) successor, the United States-Mexico-Canada Agreement (USMCA), or agreements between the EU and other nations, can significantly impact duty rates for HS code 970191. If goods originate from a country party to such an agreement and meet the rules of origin, they may qualify for duty-free importation or reduced rates. For example, an original painting from Canada imported into the US under USMCA, if properly documented, would likely enter duty-free (0.00%). Importers must consult the specific text of relevant FTAs and ensure compliance with origin rules and documentation requirements to leverage these benefits.