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97

Official Chapter Guide

Chapter 97: Works of Art, Collectors' Pieces, and Antiques Excluding Mass-Produced Reproductions and Certain Stamps.

Tariff Landscape

Duty Free Status

  • Most artworks under chapter 97 are duty-free if they are original and meet the specified criteria.
  • Articles classified under heading 9706 may incur a 6.6% duty if determined to be less than 100 years old, with specific exemptions for Canadian origin.

Common Implications

  • Chapter 97 items typically are not subject to Section 301 or Section 232 duties.
  • No prevailing trends of Anti-Dumping Duties (ADD) or Countervailing Duties (CVD) specific to this chapter.

Classification Strategy

Common Errors

  • Misclassifying mass-produced items as original artworks.
  • Incorrectly classifying items due to misunderstanding of what constitutes 'original' under this chapter.

Complex Areas

  • Differentiating between original works and commercial reproductions.
  • Evaluating the age of antiques and enforcing appropriate duty rates for items not over 100 years.

Legal Framework

Executive Summary

Exclusions

  • Unused postage or revenue stamps (heading 4907).
  • Theatrical scenery or backdrops of painted canvas (heading 5907).
  • Pearls or precious stones (headings 7101 to 7103).
  • Mass-produced mosaics and works of conventional craftsmanship (headings 9701 and 9703).

Specific Definitions

  • Original engravings, prints and lithographs: Impressions made by the artist's hand, excluding mechanical processes.
  • Frames that are a normal kind and value are classified with the artwork they frame.
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