HS 970199 Other
Quick Answer: Works of art, collectors' pieces and antiques imported under HS 970199 enter the UK at 0.00%, the EU at 0.00%, and the US duty-free. This residual classification applies to original works of art, such as paintings, drawings, and sculptures, that do not fit into more specific categories within Chapter 97. It also covers certain collectors' pieces and antiques. Importers should ensure that the goods genuinely qualify as original works of art or meet the criteria for collectors' pieces or antiques to avoid misclassification. According to CustomTariffs data, duty rates are consistently zero across these major markets, simplifying trade for qualifying items.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701990000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701990000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9701990000 | 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 970199 cover?
This subheading covers original works of art, collectors' pieces, and antiques not elsewhere specified within Chapter 97 of the Harmonized System Nomenclature. It is a residual category for items that meet the criteria of Heading 9701 but do not fit into more specific subheadings. According to the WCO HS Explanatory Notes and definitions found in official tariff schedules like the USITC HTS and EU TARIC, this includes unique creations or items of historical or artistic significance that are not otherwise classified, such as certain modern artistic creations or unique handcrafted items of significant age.
What falls outside HS 970199?
The following products are excluded from HS 970199: original paintings, drawings, and pastels (9701.10), original sculptures and statuary (9701.10), and postage stamps, revenue stamps, and similar items (9704.00). Additionally, items that are mass-produced, even if artistic in nature, or those primarily functional rather than artistic or collectible, will not fall under this subheading. For instance, decorative but mass-produced ceramics or antique furniture with a primary utility function are typically classified elsewhere.
What are common classification mistakes for HS 970199?
A common error is misinterpreting the "originality" or "collectible" nature of an item. Importers may incorrectly classify mass-produced decorative items or reproductions as original works of art. This often stems from a misunderstanding of General Interpretative Rule 1, which states that classification shall be determined according to the terms of the heading and any relative section or chapter notes. Items that are merely old or aesthetically pleasing but lack genuine artistic merit or historical significance are frequently misclassified here.
How should importers classify products under HS 970199?
The correct procedure for classifying products under HS 970199 involves a thorough assessment against the criteria of Heading 9701 and its subheadings. Importers and customs brokers must first determine if the item is an original work of art, a collector's piece, or an antique. If it meets these general criteria but is not specifically covered by 9701.10, then 9701.99 becomes applicable. Verification of the item's provenance and uniqueness is crucial, often requiring supporting documentation.
How is the duty calculated for products under HS 970199?
A unique, hand-painted ceramic vase, weighing 2 kg and declared at a customs value of $500 USD, would attract a US duty of $50.00 (10% ad valorem × $500). This is calculated using the Most Favored Nation (MFN) rate of 10% published in the USITC Harmonized Tariff Schedule for HS code 9701.99. The duty is applied to the declared customs value of the imported goods, as per the standard ad valorem duty calculation methodology.
Which trade agreements reduce duties for HS 970199?
Several free trade agreements may reduce the applicable duty rate for HS 970199, including the United States-Mexico-Canada Agreement (USMCA), which can result in a "Free" duty rate for qualifying goods originating from Canada or Mexico. The Generalized System of Preferences (GSP) also offers reduced or "Free" duty rates for eligible goods from designated developing countries. To claim these preferences, a valid USMCA Certificate of Origin or a GSP Form A, respectively, is typically required by US Customs and Border Protection.
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FAQ
What are the typical import duty rates for goods classified under HS code 970199?
Goods classified under HS code 970199, which covers 'Other' works of art, collectors' pieces and antiques not specified elsewhere in Chapter 97, generally have a 0.00% Most Favored Nation (MFN) duty rate in many major economies. For instance, the United States applies a Free rate, and the United Kingdom also lists a Free rate under its tariff. It is crucial to verify the specific tariff schedule of the importing country, as rates can vary based on trade agreements or specific national interpretations.
How is the classification of 'Other' works of art (HS 970199) determined, and what criteria are used?
HS code 970199 is a residual category for works of art, collectors' pieces, and antiques that do not fit into more specific subheadings within Chapter 97. Classification hinges on the item's nature as a genuine work of art, a piece of historical or archaeological interest, or an antique, and its exclusion from more detailed classifications (e.g., paintings, drawings, sculptures). Importers must provide evidence of the item's authenticity, age, and artistic or historical significance. Documentation such as certificates of authenticity, provenance records, and expert appraisals are often required by customs authorities.
What documentation is typically required when importing items under HS code 970199?
When importing items classified under HS code 970199, comprehensive documentation is essential. This typically includes a commercial invoice detailing the item, its value, and origin; a packing list; a bill of lading or air waybill; and crucially, proof of authenticity and provenance. This proof may consist of an expert appraisal, a certificate of authenticity from the artist or a reputable gallery, or historical documentation demonstrating the item's age and significance. Customs authorities may also require a declaration from the importer stating that the item is not subject to any export restrictions from the country of origin.
Do trade agreements, such as Free Trade Agreements (FTAs), affect the duty rates for HS code 970199?
Yes, trade agreements can significantly impact duty rates for HS code 970199. While the MFN rate is often Free, preferential rates under FTAs can further simplify import processes or offer additional benefits. For example, if an item originates from a country with an FTA with the importing country, and it meets the rules of origin criteria specified in that agreement, it may qualify for duty-free entry or a reduced duty rate, even if the MFN rate is already low. Importers must consult the specific FTA provisions and obtain the necessary proof of origin to claim preferential treatment.
How is the duty calculated for HS code 970199 if a duty were applicable, and can you provide an example?
Although HS code 970199 often carries a Free duty rate (0.00%), if a specific country or a particular trade scenario imposed a duty, it would typically be calculated on an ad valorem basis (a percentage of the item's value). For example, if an item classified under HS 970199 had an appraised customs value of $10,000 and the applicable duty rate was 5% ad valorem, the duty calculation would be: $10,000 (Value) × 0.05 (Duty Rate) = $500 (Duty Amount). However, given the prevalent Free rate, this scenario is uncommon for this specific classification.