HS 970521 Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest
Quick Answer: Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest imported under HS 970521 enter the UK at 0.00%, the EU at 0.00%, and the US at Free under the MFN rate. This classification covers items such as preserved animals, plants, fossils, and mineral specimens that are of scientific or historical value. These goods are typically imported for museums, research institutions, or private collections. Importers should ensure proper documentation, such as certificates of authenticity or provenance, is available to support the classification. CustomTariffs aggregates this duty information for trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9705210090 | 0.00 % | — | — |
| 9705210000 | 0.00 % | — | — |
| 9705210012 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9705210000 | 0.00 % | — | — |
| 9705210012 | 0.00 % | — | — |
| 9705210090 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9705210000 | Free | — | ["g"] |
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 970521 cover?
This subheading covers collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, or paleontological interest, as defined by the World Customs Organization (WCO) Harmonized System Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database, these items are typically unique or rare specimens, preserved for scientific, educational, or historical value, and are not intended for commercial sale or consumption. For instance, fossilized dinosaur bones or preserved rare plant specimens would fall under this category if they meet the criteria of being a collector's piece.
What falls outside HS 970521?
The following products are excluded from HS 970521: items that are primarily for decorative purposes rather than scientific or historical interest, such as mass-produced replicas or commercially cultivated plants. Also excluded are live animals or plants unless they are part of a scientific collection and specifically preserved for that purpose. For example, a commercially sold souvenir made from a mineral, or a live exotic pet, would be classified under different headings, not as a collector's piece of mineralogical interest.
What are common classification mistakes for HS 970521?
A common error is misclassifying items that are commercially produced or intended for general sale rather than being unique collectors' pieces. For example, decorative items made from natural materials, or scientific specimens that are readily available and not rare, may be incorrectly classified under this heading. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative Section or Chapter Notes, meaning the intrinsic nature and purpose of the item are paramount.
How should importers classify products under HS 970521?
The correct procedure for classifying products under HS 970521 involves a thorough examination of the item's origin, purpose, and uniqueness. Importers and customs brokers must consult official tariff schedules, such as the USITC HTS or the UK Trade Tariff, and consider any accompanying documentation that substantiates the item's scientific or historical significance. It is crucial to determine if the item is a genuine collector's piece or a specimen of scientific interest, rather than a commercial good.
How is the duty calculated for products under HS 970521?
A fossilized ammonite specimen weighing 2 kilograms and declared at a customs value of $500 USD would attract a US duty of $0.00. This is because the USITC Harmonized Tariff Schedule (HTS) lists a Most Favored Nation (MFN) duty rate of Free (0%) for HS code 9705.21.0000, which applies to collections and collectors' pieces of paleontological interest, meaning no ad valorem or specific duty is levied on this item under the standard tariff.
Which trade agreements reduce duties for HS 970521?
Several free trade agreements may reduce the applicable duty rate for HS 970521, including the United States-Mexico-Canada Agreement (USMCA), which can result in Free entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer Free entry for eligible items from certain developing countries. To claim these preferences, a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries is typically required, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical import duty rates for HS code 9705.21, covering zoological, botanical, mineralogical, anatomical, or paleontological collections?
HS code 9705.21, which covers collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest, generally benefits from duty-free import. For instance, under the United States Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is 0.00%. Similarly, the UK Global Tariff lists this code as 'Free'. Always verify the specific duty rate applicable to your country of import and the origin of the goods, as preferential agreements or specific national interpretations can sometimes apply.
What specific criteria determine if an item qualifies for HS code 9705.21?
To qualify for HS code 9705.21, items must be considered 'collections' or 'collectors' pieces' of zoological, botanical, mineralogical, anatomical, or paleontological interest. This means they are typically unique, rare, or of scientific or historical significance, and are often acquired for their intrinsic value rather than for commercial resale of their constituent materials. For example, a fossilized dinosaur skeleton, a rare preserved insect collection, or a unique mineral specimen would likely fall under this heading, provided they meet the criteria of being a collection or a piece of significant interest and are not otherwise classified.
What documentation is typically required for importing goods under HS code 9705.21?
When importing items classified under HS code 9705.21, importers and customs brokers should be prepared to provide specific documentation. This often includes a detailed commercial invoice clearly describing the items and their value, a packing list, and a certificate of origin. Crucially, documentation substantiating the 'collection' or 'collectors' piece' status is vital. This might include expert appraisals, scientific documentation, provenance records, or letters from recognized institutions confirming the zoological, botanical, mineralogical, anatomical, or paleontological interest. For certain items, export permits from the country of origin may also be necessary, especially if they are considered national treasures or are protected species.
How is the duty calculated for HS code 9705.21, and can you provide an example?
Since HS code 9705.21 typically carries a 0.00% duty rate (e.g., MFN rate in the US is 0.00%), the duty calculation results in zero. For example, if you were importing a collection of rare mineral specimens valued at $10,000, and the applicable duty rate is 0.00% ad valorem, the duty amount would be calculated as: $10,000 (Value) × 0.00% (Duty Rate) = $0.00. Even if there were a small per-unit fee or other charges, the ad valorem duty component would be nil. It is essential to confirm if any other specific fees or taxes (like VAT or sales tax) apply, which are separate from customs duties.
Do trade agreements, such as USMCA or EU Free Trade Agreements, offer preferential duty rates for goods classified under HS code 9705.21?
While HS code 9705.21 generally has a 0.00% duty rate under most favored nation (MFN) terms, trade agreements can still be relevant. For instance, if a collection of paleontological interest originates from a country that has a Free Trade Agreement (FTA) with the importing country (e.g., an EU member state importing from a country with an EU FTA), the FTA might confirm or reinforce the duty-free status, or potentially offer benefits for related taxes or administrative procedures. However, since the base rate is already free for many origins, the impact of FTAs on the duty itself is often minimal for this specific HS code. It is always advisable to consult the specific text of relevant trade agreements and the customs authority of the importing country to confirm any preferential treatment or additional requirements.