HS 970210 Of an age exceeding 100 years
Quick Answer: Works of art, specifically paintings, drawings, and pastels, created more than 100 years ago, are classified under HS code 9702.10. These items enter the United States duty-free under the Most Favored Nation (MFN) rate. Similarly, according to CustomTariffs data, imports into the United Kingdom and the European Union under this classification also benefit from a 0.00% duty rate. This preferential treatment underscores the global recognition of such historical artifacts. Importers and customs brokers should ensure proper documentation, including proof of age, to substantiate the classification and claim duty-free entry.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9702100090 | 0.00 % | — | — |
| 9702100000 | 0.00 % | — | — |
| 9702100010 | 0.00 % | — | — |
| 9702100015 | 0.00 % | — | — |
| 9702100080 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9702100000 | 0.00 % | — | — |
| 9702100010 | 0.00 % | — | — |
| 9702100015 | 0.00 % | — | — |
| 9702100080 | 0.00 % | — | — |
| 9702100090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9702100000 | 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?
How to Classify This HS Code?
What products does HS 970210 cover?
This subheading covers original paintings, drawings, and pastels, created entirely by hand, that are demonstrably over 100 years old. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this category is specifically for artworks where the age of the creation is the primary determining factor for classification, distinguishing them from contemporary art pieces. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database confirm that the 100-year threshold is a critical element for inclusion under this code, ensuring items of significant historical provenance are correctly identified.
What falls outside HS 970210?
The following products are excluded from HS 970210: artworks that are less than 100 years old, even if they are original paintings, drawings, or pastels. Also excluded are reproductions, prints, lithographs, or any other mechanically produced artistic items, regardless of their age. For instance, a modern limited edition print of a classic painting, or a painting created by an artist who died less than 100 years ago, would be classified under different headings, typically within Chapter 49 for printed matter or Chapter 9701 for contemporary artworks.
What are common classification mistakes for HS 970210?
A common error is misinterpreting the "age exceeding 100 years" criterion. Importers may mistakenly classify items that are merely old but not yet 100 years old, or conversely, classify items that are significantly older but are not original hand-created works. This often stems from a misunderstanding of General Interpretative Rule 1, which states that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Proper documentation verifying the age and originality is crucial to avoid misclassification.
How should importers classify products under HS 970210?
The correct procedure for classifying products under HS 970210 involves a thorough review of the item's origin and age. Importers and customs brokers must obtain definitive proof of the artwork's creation date, typically through expert appraisal, historical documentation, or provenance records, ensuring it exceeds 100 years. Verification of the artwork being entirely hand-created, not a reproduction, is also essential. Consulting the relevant national tariff schedule, such as the USITC HTS or the UK Trade Tariff, for specific interpretive notes and requirements is a critical step.
How is the duty calculated for products under HS 970210?
A 150-year-old oil painting on canvas, measuring 24x36 inches and declared at a customs value of $50,000 USD, would attract a US duty of $0.00. This is because the US Harmonized Tariff Schedule (HTS) lists a Most Favored Nation (MFN) duty rate of Free (0%) for HS code 970210. Therefore, the calculation is 0% × $50,000 = $0.00. This reflects the general policy of not imposing duties on qualifying antique artworks imported into the United States, as per the USITC HTS schedule.
Which trade agreements reduce duties for HS 970210?
Several free trade agreements may reduce the applicable duty rate for HS 970210, 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 EU-UK Trade and Cooperation Agreement also provides for a Free duty rate for eligible goods originating from the EU or the UK. To claim these preferences, a self-certified origin statement is typically required for USMCA, while an EUR.1 movement certificate or an origin declaration on the invoice is needed for EU/UK preferences, depending on the specific circumstances and value.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 970210, covering 'Works of art of an age exceeding 100 years'?
Under the Harmonized System (HS) Convention, Chapter 97 covers 'Works of art, collectors' pieces and antiques'. Items classified under HS code 970210, specifically 'Original photographic, purely of an age exceeding 100 years', are generally subject to duty-free treatment in many major trading blocs. For instance, the United States applies a 0.00% duty rate. The European Union's TARIC system also typically lists these items as free of duty. Similarly, the UK Trade Tariff often indicates a 'Free' rate for such goods. Always verify the specific tariff schedule of the importing country for the most current and definitive rates.
What are the classification criteria for HS code 970210?
HS code 970210 specifically applies to original photographic works that are more than 100 years old at the time of importation. This means the photograph itself, not necessarily the subject matter, must have been created over a century ago. 'Original' implies it is the first print made from the negative or directly from the camera, or a limited edition print authorized by the artist. The age is critical; proof of the date of creation is essential for correct classification. This is distinct from prints made later from historical negatives or reproductions.
What documentation is typically required for importing goods under HS code 970210?
When importing items under HS code 970210, importers and customs brokers should be prepared to provide documentation that substantiates the claim of age and originality. This typically includes a commercial invoice detailing the item, its origin, and value. A certificate of authenticity from the seller, gallery, or a recognized expert is highly recommended, attesting to the item's age (exceeding 100 years) and its status as an original photographic work. Proof of the date of creation, such as historical records or expert appraisal, may also be required by customs authorities to verify the classification.
How is the duty calculated for HS code 970210, and can you provide an example?
Given that HS code 970210 items are generally duty-free in most jurisdictions, the duty calculation typically results in zero. For example, if a country's tariff schedule shows a 0.00% ad valorem duty rate for HS 970210, and an importer brings in an original photograph valued at $5,000, the duty would be calculated as: Duty = Value × Duty Rate. In this case, Duty = $5,000 × 0.00% = $0.00. Even if there were a specific quantity-based duty, the rate would be zero, leading to no payable duty. It is crucial to confirm the absence of any specific taxes or fees that might apply, even if the customs duty is zero.
Are there any common trade agreements or preferential rates that affect imports under HS code 970210?
While HS code 970210 items are often duty-free under standard Most Favored Nation (MFN) tariffs, trade agreements can sometimes offer additional benefits or clarify specific conditions. For instance, agreements like the EU's association agreements or bilateral trade deals might explicitly confirm duty-free status for cultural goods, including these antique photographs. However, the primary characteristic of this code is its general exemption from duties. Importers should consult the specific preferential tariff schedules relevant to their trade agreement to confirm any nuances, though it is rare for such agreements to impose duties where none exist under the general tariff for this category.