HS 970310 Of an age exceeding 100 years

Quick Answer: Works of art exceeding 100 years of age imported under HS 970310 enter the UK duty-free, the EU duty-free, and the US duty-free. This classification specifically covers original sculptures and statuary, provided they are at least a century old. Importers and customs brokers should note that while duty rates are generally favorable across these major markets, specific documentation requirements for proving age and authenticity may apply. According to CustomTariffs data, these favorable rates are consistent across the sampled jurisdictions, simplifying trade for qualifying antique artworks.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
9703100010 0.00 % — —
9703100000 0.00 % — —
9703100090 0.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
9703100000 0.00 % — —
9703100010 0.00 % — —
9703100090 0.00 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
9703100000 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?

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What products does HS 970310 cover?

This subheading covers original works of art, such as paintings, drawings, and pastels, that are more than 100 years old. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category specifically includes items created entirely by hand by the artist. For example, a hand-painted oil on canvas created in 1910 would fall under this classification. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC database confirm this scope, focusing on the antiquity and the original, handmade nature of the artwork.

What falls outside HS 970310?

The following products are excluded from HS 970310: artworks that are not original creations, such as reproductions or prints made from a plate or block, even if they are over 100 years old. Also excluded are items that are not entirely hand-executed, such as collages incorporating pre-existing materials or artworks that have undergone significant mechanical reproduction. For instance, a lithograph printed in 1905 or a sculpture produced using industrial molding techniques would be classified elsewhere, typically under Chapter 9701 or other relevant headings depending on their specific characteristics and age.

What are common classification mistakes for HS 970310?

A common error is misinterpreting the "original works of art" criterion. Importers may mistakenly classify mass-produced prints or mechanically reproduced items as original works simply because they are old. General Rule of Interpretation (GRI) 1 of the Harmonized System emphasizes that classification shall be determined according to the terms of the headings and any relative section or chapter notes. For HS 970310, the artwork must be entirely hand-executed by the artist, and its age must exceed 100 years, a distinction often overlooked.

How should importers classify products under HS 970310?

The correct procedure for classifying products under HS 970310 involves a thorough examination of the artwork's origin and age. Importers and customs brokers must verify that the item is an original, hand-executed creation by an artist and that its creation date is more than 100 years prior to the date of importation. This often requires obtaining provenance documentation, expert appraisal, or a declaration from the seller confirming the artwork's authenticity and age, ensuring compliance with the WCO HS Nomenclature.

How is the duty calculated for products under HS 970310?

A 1905 oil painting on canvas, measuring 24x36 inches and declared at a customs value of $50,000 USD, would attract a US duty of $0. This is calculated using the Most Favored Nation (MFN) duty rate of 0% for original paintings over 100 years old, as published in the USITC Harmonized Tariff Schedule (HTS) under subheading 9703.00.00. The duty amount is therefore 0% × $50,000 = $0. Many jurisdictions offer duty-free entry for such cultural goods.

Which trade agreements reduce duties for HS 970310?

Several free trade agreements may reduce the applicable duty rate for HS 970310, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free entry for qualifying goods originating from Canada or Mexico. Additionally, the European Union's customs union allows for Free movement of qualifying art over 100 years old between member states. To claim preference under USMCA, a self-certified origin statement is typically required. For EU intra-member trade, no specific certificate is usually needed beyond proof of origin.

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Which HS Codes Are Related?

HS 970210 HS 970121 HS 970610 HS 970390 HS 970510 HS 970290

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical duty rates for HS code 970310, covering artworks of an age exceeding 100 years?

For HS code 970310, which specifically covers 'Of an age exceeding 100 years' within the broader category of original sculptures and statuary, most major trading blocs, including the United States (USITC), the European Union (EU TARIC), and the United Kingdom (UK Trade Tariff), provide duty-free entry. For instance, the U.S. Harmonized Tariff Schedule typically lists a 0.00% duty rate for this classification. Similarly, the EU TARIC database and the UK Trade Tariff also indicate 'Free' or 0.00% duty. It is crucial to verify the specific tariff schedule of the importing country at the time of import, as rates can be subject to change or specific national interpretations.

What are the key classification criteria for an item to be classified under HS code 970310?

To be classified under HS code 970310, an item must meet two primary criteria: 1. It must be an original sculpture or statuary, meaning it was created by the artist's own hand or through a process controlled by the artist. Reproductions or mass-produced items are generally excluded. 2. It must be of an age exceeding 100 years. This age requirement is a critical differentiator from other categories of artwork. Documentation proving the age and authenticity, such as provenance records, expert appraisals, or historical documentation, is usually required by customs authorities.

What documentation is typically required for importing goods under HS code 970310?

When importing items classified under HS code 970310, importers and customs brokers should be prepared to provide specific documentation to customs authorities. 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, documentation substantiating the item's age and authenticity. This might include certificates of authenticity, provenance records, expert appraisals, or historical documentation demonstrating that the artwork is over 100 years old and is an original sculpture or statuary. Depending on the importing country, additional permits or declarations related to cultural heritage may also be necessary.

Are there specific trade agreements that offer preferential duty treatment for artworks classified under HS code 970310?

Given that HS code 970310 generally carries a 0.00% duty rate in many major economies, the impact of preferential trade agreements on duty rates is often minimal for this specific classification. However, trade agreements can still be relevant for other aspects of importation, such as streamlined customs procedures, reduced documentation requirements, or exemptions from certain taxes or fees. For example, agreements like the North American Free Trade Agreement (NAFTA) or its successor, the United States-Mexico-Canada Agreement (USMCA), and various EU Free Trade Agreements, often facilitate the movement of goods, including cultural items, by harmonizing regulations and reducing non-tariff barriers. Importers should consult the specific trade agreements between the exporting and importing countries to understand any potential benefits beyond duty rates.

How is the duty calculated for HS code 970310, and can you provide an example?

As HS code 970310 typically has a duty rate of 0.00% ad valorem in most jurisdictions, the duty calculation results in zero. For example, if an original sculpture exceeding 100 years of age valued at $50,000 is imported into the United States, the duty calculation would be: Duty = Value × Duty Rate. Duty = $50,000 × 0.00% = $0.00. Even if there were a specific trade agreement that granted preferential treatment, the duty would remain $0.00 because the base rate is already free. It is essential to confirm the applicable duty rate in the destination country's tariff schedule, as any deviation from the standard 0.00% would require a different calculation.