Section Pillar 19 HTS Subheadings Chapters 97

Section XXI — Works of Art, Collectors' Pieces, Antiques — 2026 US Import Tariff Guide

Data sourced from USITC 2026 Harmonized Tariff Schedule · Last verified May 31, 2026

Quick Answer

Section XXI = Works of Art, Collectors' Pieces, Antiques
Chapters: 97 · 19 HTS subheadings · Duty rates: See individual code pages

About This Section

Section XXI covers works of art, collectors' pieces, and antiques (Chapter 97). Imports of original artworks, antique furniture, stamp collections, and other collectors' items are generally duty-free or face minimal rates, reflecting US cultural policy commitments under international agreements. However, importers must comply with cultural property restrictions under the Convention on Cultural Property Implementation Act (CPIA), which restricts import of certain archaeological and ethnological materials from specific countries. CBP may require provenance documentation for artworks and antiques, and the IRS imposes use tax obligations on art purchases.

This section contains 19 six-digit HTS subheadings across Chapter 97. Click any subheading below to view complete tariff rates, FTA preferences, and detailed import guidance.

All HTS Subheadings in Section XXI — Works of Art, Collectors' Pieces, Antiques

Browse all 19 six-digit subheadings in this section. Each page includes General, Special (FTA), and Column 2 duty rates sourced from official USITC 2026 Revision 9 data.

HTS Code Description Sub-codes
970121 Paintings, drawings, and pastels 1
970122 Mosaics 1
970129 Other 1
970191 Paintings, drawings, and pastels 1
970192 Mosaics 1
970199 Other 1
970210 Of an age exceeding 100 years 1
970290 Other 1
970310 Of an age exceeding 100 years 1
970390 Other 1
970400 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
970510 Collections and collectors’ pieces of archaeological, ethnographic or historical interest 4
970521 Human specimens and parts thereof 1
970522 Extinct or endangered species and parts thereof 1
970529 Other 1
970531 Of an age exceeding 100 years 6
970539 Other 3
970610 Of an age exceeding 250 years 4
970690 Other 4

Chapter Overview

Section XXI — Works of Art, Collectors' Pieces, Antiques covers Chapter 97 of the Harmonized Tariff Schedule. The HTS is organized into 21 sections and 97 chapters, with each chapter covering a distinct category of goods. Within this section, there are 19 six-digit subheadings, each potentially containing multiple 8-digit and 10-digit statistical suffixes that specify the exact duty rate applicable to your product.

Importers should pay particular attention to the Chapter Notes at the beginning of each chapter, as these notes define the scope of the chapter and may exclude certain products or provide special classification rules that override the General Rules of Interpretation (GRI).