HS 988097 Classified in Chapter 97
Quick Answer: Products classified under HS code 988097 enter the UK duty-free under the MFN rate. This specific HS code is a placeholder within the UK's tariff system, indicating that the actual classification and duty rate are determined by Chapter 97 of the Harmonized System, which covers "Works of art, collectors' pieces and antiques." Therefore, the duty rate for goods falling under 988097 is contingent upon their specific classification within Chapter 97. Importers and customs brokers must consult the detailed subheadings within Chapter 97 to ascertain the precise duty applicable. CustomTariffs aggregates this information, highlighting the need for granular classification for accurate duty assessment.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880970000 | — | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 9880970000 | — | — | — |
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 988097 cover?
This subheading covers goods specifically classified within Chapter 97 of the Harmonized System (HS) nomenclature, which pertains to works of art, collectors' pieces, and antiques. According to the World Customs Organization (WCO) Explanatory Notes and definitions found in national tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification is applied to items such as original sculptures, paintings, drawings, and certain antique items that meet specific criteria for age and historical significance. The intent is to provide a distinct tariff treatment for these unique and often high-value goods.
What falls outside HS 988097?
The following products are excluded from HS 988097: items that are not original works of art, reproductions, mass-produced decorative items, or modern manufactured goods, even if they possess artistic merit. For instance, mass-produced prints, decorative ceramics not meeting antique criteria, or contemporary furniture, while potentially aesthetically pleasing, would not fall under Chapter 97 and therefore not under this subheading. Items that are primarily functional rather than artistic, or those that do not meet the specific age or origin requirements for antiques, are classified elsewhere in the HS nomenclature.
What are common classification mistakes for HS 988097?
A common error is misinterpreting the "originality" and "artistic merit" requirements for works of art. Importers may incorrectly classify reproductions or mass-produced decorative items as original works of art, failing to adhere to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Furthermore, confusion can arise with antiques, where specific age thresholds, often 100 years or more, must be met, as detailed in national tariff schedules.
How should importers classify products under HS 988097?
The correct procedure for classifying products under HS 988097 involves a thorough review of the item's characteristics against the definitions provided in Chapter 97 of the HS nomenclature and relevant national tariff schedules. Importers and customs brokers must ascertain if the item is an original work of art (e.g., painting, sculpture, drawing) or a qualifying collector's piece or antique. This often requires supporting documentation, such as certificates of authenticity or provenance, to substantiate the classification with customs authorities.
How is the duty calculated for products under HS 988097?
A painting, original and declared at a customs value of $15,000 USD, would attract a US duty of $0 USD if it qualifies for duty-free treatment under the USITC Harmonized Tariff Schedule (HTS) as an original work of art. Many countries, including the United States, offer duty-free entry for original works of art under specific conditions, often reflecting a rate of 0% ad valorem. This is calculated using the MFN rate published in the USITC Harmonized Tariff Schedule, which for many original artworks is 0%.
Which trade agreements reduce duties for HS 988097?
Several free trade agreements may reduce the applicable duty rate for HS 988097, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for qualifying goods originating from Canada and Mexico. Additionally, the European Union's internal market allows for free movement of goods, including works of art, between member states. To claim preferential treatment under USMCA, a self-certified origin statement is typically required. For EU trade, no specific documentation is usually needed for intra-EU movement of art.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for goods classified under HS code 988097 (Classified in Chapter 97)?
HS code 988097 is a special statistical or administrative code, not a substantive tariff classification for goods. Chapter 97 of the Harmonized System (HS) specifically covers 'Works of art; collectors' pieces and antiques'. Therefore, goods classified under this code are typically subject to the specific duty rates applicable to their actual classification within Chapter 97 (e.g., paintings, sculptures, antiques). These rates vary significantly by country and the specific type of item. For example, under the US Harmonized Tariff Schedule (HTS), many items in Chapter 97 are duty-free, but specific conditions apply. Importers must determine the correct HS code within Chapter 97 for their specific goods and consult the relevant national tariff schedule for precise duty rates. Refer to the USITC HTS, EU TARIC, or UK Trade Tariff for specific country rates.
Are there specific classification criteria for items falling under HS Chapter 97, which is referenced by 988097?
Yes, the classification criteria for Chapter 97 are detailed in the HS Nomenclature and Explanatory Notes. Generally, this chapter covers:
- Original works of art (e.g., paintings, drawings, sculptures, executed by the artist).
- Collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, numismatic, or philatelic interest.
- Antiques, generally defined as articles over 100 years old and not in commercial production. HS code 988097 itself is not a classification criterion but an indicator that the goods belong to Chapter 97. The importer must identify the specific 6-digit HS code within Chapter 97 that accurately describes the item. For instance, paintings, drawings, and pastels, executed entirely by hand, are typically classified under 9701.10. Consult the WCO's Harmonized System Explanatory Notes for detailed definitions and scope of each heading within Chapter 97.
What documentation is typically required for importing goods classified under HS Chapter 97 (referenced by 988097)?
Importing items under Chapter 97 often requires specific documentation beyond standard customs declarations. This can include:
- Proof of authenticity and origin (e.g., artist's certificate, gallery invoice).
- For antiques, proof of age (e.g., expert appraisal, historical documentation).
- For cultural goods, export licenses from the country of origin may be required to prevent illicit trafficking.
- For items claimed as duty-free (common for Chapter 97 in some jurisdictions), specific declarations or certifications attesting to their status as works of art or antiques are necessary. Customs brokers should verify the specific requirements with the importing country's customs authority, as regulations can be stringent to protect cultural heritage and prevent fraud.
How is the duty calculated for an item classified under Chapter 97, and can you provide an example?
The duty calculation depends on the specific HS code within Chapter 97 and the duty rate applied by the importing country. Many items in Chapter 97 are subject to an ad valorem duty (a percentage of the item's value). For example, let's assume a country applies a 5% ad valorem duty to a specific antique sculpture classified under HTSUS 9703.00.00 (Original sculptures and statuary). If the declared customs value of the sculpture is $10,000, the duty would be calculated as: Duty = Value × Duty Rate Duty = $10,000 × 5% (or 0.05) Duty = $500 In some cases, specific rates (duty per unit) might apply, or certain items may be duty-free under preferential trade agreements or specific national provisions. Always consult the official tariff schedule for the correct classification and duty rate.
Do common trade agreements, like USMCA or EU trade deals, offer preferential duty rates for goods classified under HS Chapter 97?
Preferential duty rates under trade agreements for goods classified under Chapter 97 are possible but depend heavily on the specific agreement and the origin of the goods. For instance, under the USMCA, certain original works of art and antiques may qualify for duty-free treatment if they meet the agreement's rules of origin and other specific conditions. However, many items in Chapter 97 are already duty-free in many countries under their standard Most Favored Nation (MFN) tariff. Importers must carefully review the rules of origin and specific provisions for Chapter 97 goods within relevant trade agreements (e.g., EU's trade agreements with third countries, UK's trade agreements) to determine eligibility for preferential treatment. Consulting the text of the trade agreement and the relevant national customs authority is crucial.