Section XXI · Works of art, collectors' pieces and antiques
Chapter 97: Works of art, collectors' pieces and antiques
Chapter 97 of the Harmonized System has 6 four-digit headings, from 97.01 to 97.06. Each heading is split further into six-digit subheadings, then into national 8- and 10-digit commodity codes.
Headings in chapter 97
| Heading | Description |
|---|---|
| 97.01 | Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques |
| 97.02 | Original engravings, prints and lithographs |
| 97.03 | Original sculpture and statuary, in any material |
| 97.04 | 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 |
| 97.05 | Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest |
| 97.06 | Antiques of an age exceeding 100 years |
Classifying goods in chapter 97
Start with the chapter and section notes: they are legally binding and often decide what is included or excluded. Then choose the heading whose wording best describes your product (GRI 1), and work down to the six-digit subheading before choosing the national commodity code.
The six-digit code is shared internationally. The UK and EU add digits for their own tariffs and statistics, and the US uses its own 10-digit HTS lines, so always confirm the final code in the tariff of the country you are importing into.
Official sources
Check chapter 97 in the UK Trade Tariff, the EU TARIC and the US HTS.