Understanding HTS Chapter 97
HTS Chapter 97 covers Works of art, collectors' pieces and antiques. Within this area of works of art, collectors’ pieces and antiques, the product name alone is rarely enough to select a heading. Classification depends on the nature of the work, authorship, originality, age, method of production and whether an object meets the tariff definitions for art, a collection or an antique. Start with a precise commercial description and supporting technical details, then compare the heading wording and relevant section and chapter notes. Also review neighboring chapters when the product has been further processed, combined with other materials or made into a more specific finished article.
Classification factors to review
Nature and originality
Establish whether the object is an original work, reproduction, commercial article or collectors’ piece.
Age and provenance
Document creation date, authorship, ownership history and evidence supporting antique or collection status.
Production method
Hand execution, casting, printing multiples and other production facts may determine whether the chapter applies.
