HS 970539 Other
Quick Answer: Works of art, collectors' pieces, and antiques imported under HS 970539 enter the UK at 0.00%, the EU at 0.00%, and the US duty-free under the MFN rate. This residual classification, "Other," applies to items within Chapter 97 that do not fit more specific subheadings, typically encompassing items like certain archaeological finds or unique artistic creations not otherwise categorized. Importers should exercise caution, as the broad nature of this code necessitates thorough documentation to substantiate the classification and ensure compliance. CustomTariffs aggregates this information to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9705390000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9705390000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 97053900 | Free | — | — |
| 9705390040 | — | — | ["g"] |
| 9705390010 | — | — | ["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 970539 cover?
This subheading covers "Other" items within Heading 9705, which pertains to "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, ethnographical or numismatic interest." According to the World Customs Organization (WCO) Harmonized System Nomenclature, and as reflected in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC, HS 970539 is a residual category for items that meet the general criteria of Heading 9705 but are not specifically enumerated in preceding subheadings within 9705. This includes unique artifacts or collections not falling into more specific categories like ancient coins or postage stamps.
What falls outside HS 970539?
The following products are excluded from HS 970539: items that do not possess genuine historical, archaeological, ethnographical, numismatic, zoological, botanical, mineralogical, or anatomical interest as defined by Chapter 97's scope; modern reproductions not considered collectors' pieces; items classified under other chapters of the Harmonized System, such as general art works (Chapter 9702) or antiques over 100 years old (Chapter 9706); and items that are primarily functional rather than of scientific or historical value. For instance, a modern replica of an ancient artifact without intrinsic collector value would not be classified here.
What are common classification mistakes for HS 970539?
A common error is misinterpreting the "collectors' pieces" aspect, leading to the classification of items that are merely old or decorative but lack the specific historical or scientific significance required by Chapter 97. For example, a vintage piece of furniture that is not an archaeological find or ethnographical artifact might be mistakenly classified here. Furthermore, confusion can arise with Heading 9705's preceding subheadings; if an item clearly fits a more specific category within 9705, such as ancient coins (9705.10), it should not be diverted to the residual "Other" category.
How should importers classify products under HS 970539?
The correct procedure for classifying products under HS 970539 involves a thorough assessment of the item's nature, origin, and historical or scientific significance against the detailed Explanatory Notes of the WCO Harmonized System and relevant national tariff interpretations. Importers and customs brokers must confirm that the item is a genuine collection or collector's piece of zoological, botanical, mineralogical, anatomical, historical, archaeological, ethnographical, or numismatic interest and that it does not fit any more specific subheading within Heading 9705. Documentation supporting the item's provenance and significance is crucial for this determination.
How is the duty calculated for products under HS 970539?
A collection of 50 ancient Roman coins, declared at a customs value of $5,000 USD, would typically attract a duty rate under HS 9705. For example, under the USITC Harmonized Tariff Schedule, coins of numismatic interest often have a 0% Most Favored Nation (MFN) duty rate. Therefore, the US duty would be $0.00 (0% × $5,000). This calculation is based on the MFN duty rate published in the USITC Harmonized Tariff Schedule for items classified under subheadings like 9705.10 (Numismatic collections), which often applies to similar items in the "Other" category if they are of numismatic interest.
Which trade agreements reduce duties for HS 970539?
Several free trade agreements may reduce the applicable duty rate for HS 970539, including the United States-Mexico-Canada Agreement (USMCA), which can provide "Free" entry for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or "Free" duty rates for eligible goods from designated developing countries. To claim these preferences, a self-certified origin statement is typically required for USMCA, while a GSP Form A or a specific origin declaration may be needed for GSP benefits, depending on the importing country's regulations.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 970539, specifically for 'Other' items within this category?
HS code 970539 covers 'Other' items within the broader category of collections and antiquities. For imports into the United States, the Most Favored Nation (MFN) duty rate is Free. Similarly, under the EU TARIC system, the rate is Free. The UK Trade Tariff also lists this code as Free. It is crucial to verify specific country regulations as 'Free' status can be subject to certain conditions or exceptions.
How is the duty for HS code 970539 calculated if a duty were applicable, and what are the implications of a 'Free' rate?
Since HS code 970539 is generally classified as 'Free' for major trading blocs like the US, EU, and UK, the duty calculation is straightforward: Duty = 0. For example, if an item were hypothetically subject to a 5% ad valorem duty, a collection valued at $10,000 would incur a duty of $500 (5% of $10,000). However, with a Free rate, the duty amount is $0. While no duty is levied, importers must still comply with all other customs entry requirements, including proper declaration and documentation.
What documentation is typically required when importing items classified under HS code 970539?
When importing items under HS code 970539, which falls under collections and antiquities, documentation requirements often extend beyond standard commercial invoices and bills of lading. Importers may need to provide proof of authenticity, provenance documentation (evidence of origin and ownership history), and potentially certificates from relevant cultural heritage authorities, especially if the items are deemed to be of significant historical or cultural value. The specific requirements can vary significantly by country and the nature of the 'other' items being imported.
Are there specific trade agreements that grant preferential duty rates for goods classified under HS code 970539, and how can importers leverage them?
While HS code 970539 itself is often classified as Free under standard MFN tariffs, many trade agreements may still offer benefits. These benefits might not be a reduced duty rate (as it's already Free) but could include streamlined customs procedures, reduced documentation requirements, or exemptions from certain taxes or fees for qualifying goods originating from partner countries. Importers should consult the specific trade agreements between the exporting and importing countries (e.g., USMCA, EU Free Trade Agreements) and verify the rules of origin to confirm eligibility for any preferential treatment, even if the duty rate remains Free.
What are the key criteria for classifying an item as 'Other' under HS code 970539, and what are common pitfalls to avoid?
HS code 970539 is a residual category for collections and antiquities that do not fit into more specific subheadings within Chapter 97 of the Harmonized System. The primary criterion is that the item must qualify as a collection or an antiquity under the general notes and headings of Chapter 97. Common pitfalls include misclassifying modern reproductions as antiquities, failing to meet the age or historical significance requirements for an antiquity, or incorrectly categorizing items that belong in other chapters (e.g., certain artistic items not meeting the antiquity definition). It is essential to consult the WCO Explanatory Notes for Chapter 97 and the specific national tariff's general interpretative rules for accurate classification.