Analysis
Heading 9706 of the Harmonized Tariff Schedule covers antiques of an age exceeding 100 years. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 9706.10 (unnamed, 1 line) and 9706.90 (unnamed, 1 line).
Its median rate of duty-free sits at the 50th percentile of the headings in chapter 97.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 9706.10.00 | Of an age exceeding 250 years | Free |
| 9706.90.00 | Antiques of an age exceeding 100 years: other | Free |