HTS chapter · section XXI
Chapter 97
Works of art and antiques
Chapter 97 of the Harmonized Tariff Schedule sits in section XXI (works of art and antiques). It has 6 headings and 19 eight-digit tariff lines.
Every one of its 19 tariff lines is duty-free at the general rate, so classification within the chapter affects statistics and Chapter 99 measures rather than the base duty.
The most finely divided heading is 9701 (painting, drawings and pastels, executed entirely by hand, other than drawings…), with 6 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
Its headings are 9701 (painting, drawings and pastels…), 9702 (original engravings, prints and…), 9703 (original sculptures and statuary, in…), 9704 (postage or revenue stamps…), 9705 (collections and collectors’ pieces of…) and 9706 (antiques of an age exceeding 100 years).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 9701 | Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture… | 6 | 6 | duty-free |
| 9702 | Original engravings, prints and lithographs | 2 | 2 | duty-free |
| 9703 | Original sculptures and statuary, in any material | 2 | 2 | duty-free |
| 9704 | Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused, other than those of heading 4907 | 1 | 1 | duty-free |
| 9705 | Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic… | 6 | 6 | duty-free |
| 9706 | Antiques of an age exceeding 100 years | 2 | 2 | duty-free |