HS 970390 Other
Quick Answer: Works of art imported under HS 970390 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This residual classification applies to original sculptures and statuary that do not fall under more specific subheadings within Chapter 97, which covers works of art. Importers should ensure that the goods genuinely qualify as original artistic creations, as this code is for "other" items not otherwise specified. Proper documentation substantiating the artwork's originality and artist is crucial for customs clearance. CustomTariffs aggregates this duty information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9703900000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9703900000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9703900000 | 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 970390 cover?
This subheading covers "other" original sculptures and statuary, not specifically enumerated in preceding subheadings of heading 9703. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this category is for original works of art, such as sculptures, that are not made of precious metal or plated with precious metal, and are not covered by other headings. For example, original works in stone, wood, or plaster that do not fit more specific descriptions within heading 9703 would be classified here, provided they meet the criteria of originality and artistic merit as defined by customs authorities, such as the USITC's interpretation of "original sculpture."
What falls outside HS 970390?
The following products are excluded from HS 970390: reproductions of sculptures, mass-produced decorative items, industrial castings, and items made from precious metals or plated with precious metals, which are classified under different headings. For instance, a plaster cast reproduction of a classical statue, even if artistically rendered, would not qualify as an original sculpture under heading 9703. Similarly, decorative ceramic figurines produced in large quantities or metal garden ornaments manufactured by industrial processes are typically classified in Chapters 69 and 73-83, respectively, not under Chapter 97.
What are common classification mistakes for HS 970390?
A common error is misinterpreting the "originality" and "artistic merit" requirements of heading 9703. General Interpretative Rule 1 (GIR 1) and GIR 3 (for mixed or composite goods) are crucial. Importers may mistakenly classify mass-produced decorative items or reproductions as original sculptures. Furthermore, confusion can arise with items that are carved or sculpted but are primarily functional, such as carved wooden furniture, which would be classified according to their primary function rather than as art under heading 9703.
How should importers classify products under HS 970390?
The correct procedure for classifying products under HS 970390 involves a thorough review of the product's characteristics against the WCO Explanatory Notes and relevant national tariff definitions. Importers and customs brokers must ascertain if the item is an original sculpture or statuary, not made of precious metal, and not otherwise specified. This requires confirming the artist's intent, the uniqueness of the piece, and its artistic value, often necessitating consultation with the artist or a specialist, and referencing official rulings from customs authorities like the USITC or EU TARIC.
How is the duty calculated for products under HS 970390?
A unique, hand-carved marble sculpture weighing 50 kg and declared at a customs value of $15,000 USD would attract a US duty of $0.00. This is because original sculptures of heading 9703 are typically afforded duty-free treatment under the Most Favored Nation (MFN) tariff in the United States, as per the USITC Harmonized Tariff Schedule (HTSUS) 9703.00.0000, which carries a 0% ad valorem rate, resulting in $0.00 duty ($15,000 value × 0% rate).
Which trade agreements reduce duties for HS 970390?
Several free trade agreements may reduce the applicable duty rate for HS 970390, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free entry for qualifying goods originating from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) also offers preferential rates for originating goods from member countries. To claim these preferences, a self-certified origin statement or a specific origin declaration, as stipulated by the respective agreement and customs authority, is typically required, with the origin country being key to eligibility.
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FAQ
What are the typical duty rates for HS code 970390, specifically for 'Other' works of art?
HS code 970390 covers 'Other' works of art, meaning those not specifically listed under 9703.10 (paintings, drawings, pastels) or 9703.20 (original sculptures and statuary). Duty rates for this subheading are generally favorable. For instance, under the U.S. Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) duty rate is Free. Similarly, the UK Trade Tariff lists a duty rate of Free for goods classified under 9703.90. The EU TARIC database also indicates a 0.00% duty rate for this subheading. Always verify the applicable duty rate for your specific country of import and any applicable trade agreements.
How is an item classified under HS code 970390 if it's not a painting or sculpture?
HS code 970390 is a residual category within Chapter 97 (Works of Art, Collectors' Pieces and Antiques). It applies to works of art that are original and not covered by other specific subheadings of heading 9703. This typically includes original engravings, prints, lithographs, original mosaics (excluding those of tiles), and other original artistic creations. The key criteria are that the item must be the original work of an artist, and it must possess artistic merit. Classification requires careful consideration of the item's origin, artistic nature, and whether it fits the definition of 'other' works of art as intended by the WCO Harmonized System Explanatory Notes.
What documentation is typically required when importing goods under HS code 970390?
When importing works of art under HS code 970390, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers may need to provide a declaration or certificate from the artist or a recognized art expert confirming the item's authenticity and originality. Depending on the country of import and the value of the goods, a Certificate of Origin might also be necessary, especially if preferential duty rates are claimed under a trade agreement. Some countries may also require specific permits or licenses for cultural goods.
Do trade agreements, such as the USMCA or EU Free Trade Agreements, offer preferential duty rates for HS code 970390?
While HS code 970390 often carries a Free duty rate under the standard tariff schedules (like MFN for the US, or the standard EU/UK rates), trade agreements can still be relevant. They may offer simplified customs procedures, reduced or waived import VAT, or provide specific rules for proving origin. For example, if a work of art is imported into the US from a country with a Free Trade Agreement (FTA) that also grants duty-free status to works of art, the FTA's rules of origin would need to be met to claim preferential treatment. It is essential to consult the specific text of any applicable trade agreement and the relevant country's customs authority for precise requirements.
How is the duty calculated for HS code 970390 if a duty were applicable, and what would be an example?
As HS code 970390 generally carries a Free duty rate in major markets, duty calculation is typically straightforward: 0.00% × Value = $0.00 duty. However, if a specific country or a particular trade scenario imposed a duty, the calculation would follow standard ad valorem or specific duty methods. For example, if a country applied a 5% ad valorem duty on an original mosaic valued at $10,000, the duty would be calculated as: 5% × $10,000 = $500. If a specific duty were applied, such as $10 per item, and you imported 5 items, the duty would be 5 items × $10/item = $50. Always confirm the applicable duty rate and method (ad valorem, specific, or compound) with the customs authority of the importing country.