HS 970192 Mosaics
Quick Answer: Mosaics imported under HS 9701.92 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This Harmonized System 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 currently zero in these major markets, compliance with other import regulations, such as those related to materials or origin, remains essential. CustomTariffs aggregates this duty information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701920000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701920000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701920000 | 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 970192 cover?
This subheading covers mosaics, which are defined by the WCO Harmonized System Explanatory Notes as pictures or designs formed by assembling small pieces of colored glass, stone, or other material. According to the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, this category specifically includes artistic works of mosaics, irrespective of the materials used, provided they are presented as finished artworks. The key characteristic is the assembly of small pieces to create a larger image or pattern.
What falls outside HS 970192?
The following products are excluded from HS 970192: materials intended for mosaic creation but not yet assembled into a finished artwork, such as individual tiles or tesserae. Furthermore, functional items with mosaic-like decorative surfaces, like certain tiled furniture or architectural elements that are not primarily considered artworks, are typically classified under their respective material or functional headings. For instance, decorative tiling for walls would fall under Chapter 69.
What are common classification mistakes for HS 970192?
A common error is misclassifying decorative tiles or individual mosaic pieces as finished mosaics. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. If the item is merely a component for a mosaic and not a completed artwork, it should not be classified under heading 9701. Another mistake is classifying functional items with mosaic patterns under this heading when their primary purpose is not artistic.
How should importers classify products under HS 970192?
The correct procedure for classifying products under HS 970192 involves a thorough examination of the product's presentation and intended use. Importers and customs brokers must determine if the item is a finished artwork composed of assembled small pieces. Consulting the official tariff schedules of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the WCO Explanatory Notes for Chapter 97 is crucial. A detailed product description and, if available, an artist's certificate of authenticity can aid in accurate classification.
How is the duty calculated for products under HS 970192?
A hand-crafted mosaic wall art depicting a landscape, weighing 5 kilograms and declared at a customs value of $1,500 USD, would attract a US duty of $225.00. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared value ($1,500 USD × 0.15 = $225.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for heading 9701.
Which trade agreements reduce duties for HS 970192?
Several free trade agreements may reduce the applicable duty rate for HS 970192, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying mosaics originating from Canada or Mexico may be eligible for a duty rate of Free. To claim this preference, a valid USMCA certification of origin is required. Additionally, depending on the origin country, the Generalized System of Preferences (GSP) might offer reduced or free entry into the United States, requiring a GSP Form A.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 970192 (Mosaics)?
The Most Favored Nation (MFN) duty rate for HS code 970192, covering mosaics, is Free in the United States. For the European Union, under the TARIC system, the rate is also Free. Similarly, the UK Trade Tariff lists a duty rate of Free for this classification. It is crucial to verify specific preferential rates under Free Trade Agreements (FTAs) as these can offer additional benefits, though for this code, the base rates are already zero.
What specific criteria define an item as a mosaic under HS code 970192?
HS code 970192 covers 'Mosaics'. Generally, mosaics are understood as pictures or patterns made of small pieces of colored glass, stone, or other material, set in plaster or cement. For customs purposes, the key is the artistic or decorative nature and the method of construction using small tesserae. Items that are mass-produced floor or wall tiles, even if patterned, are typically classified elsewhere. Consult the Explanatory Notes to the Harmonized System (WCO) for detailed interpretations and examples.
What documentation is typically required for importing mosaics under HS code 970192?
For importing mosaics under HS code 970192, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and destination, a Certificate of Origin may be necessary to claim preferential duty rates, although for this code, the duty is generally free. Importers should also be prepared for potential requests for product specifications or photographs to confirm classification, especially if the goods are subject to specific import regulations or if customs has questions about the nature of the 'mosaic'.
How is the duty calculated for mosaics if a duty were applicable, and what is a concrete example?
While HS code 970192 (Mosaics) typically carries a Free duty rate in major markets like the US, EU, and UK, if a duty were applicable (e.g., under specific national tariffs or for certain origins not covered by free trade agreements), it would likely be calculated on an ad valorem basis (a percentage of the value of the goods) or a specific rate (per unit). For example, if a hypothetical duty rate of 5% ad valorem applied to a shipment of mosaics valued at $10,000, the duty would be calculated as: $10,000 (Value) × 0.05 (Duty Rate) = $500 (Duty Amount). Always confirm the exact duty rate and calculation method with the relevant customs authority or a licensed customs broker.
Do common trade agreements, such as USMCA or EU FTAs, impact the duty rates for HS code 970192?
Given that HS code 970192 (Mosaics) generally has a Free duty rate under the Most Favored Nation (MFN) status in major trading blocs like the US, EU, and UK, common trade agreements may not offer further duty reductions. However, FTAs can still be beneficial by potentially streamlining customs procedures, reducing administrative burdens, and ensuring compliance with rules of origin. It is always advisable for importers to consult the specific text of applicable FTAs and confirm with customs authorities or brokers to ascertain any specific benefits or requirements related to their import transactions.