Chapter 97 HS Codes: Chapter 97 Commodities
CHAPTER DEFINITION & SCOPE
HS Chapter 97 of the WCO Harmonized System covers chapter 97 commodities. It groups 6 4-digit WCO headings and 19 6-digit subheadings under the official 2026 customs nomenclature [USITC HTS 2026].
Chapter
Ch 97
Headings
6 Headings
Subheadings
19 HS6
US Tariff Status
Active 2026
Chapter 97 4-Digit Headings Directory
| Heading | WCO Heading Description | Subheading Count | Directory Link |
|---|---|---|---|
| Heading 9701 | Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques | 6 subheadings | Browse Heading 9701 → |
| Heading 9702 | Original engravings, prints and lithographs | 2 subheadings | Browse Heading 9702 → |
| Heading 9703 | Original sculptures and statuary, in any material | 2 subheadings | Browse Heading 9703 → |
| Heading 9704 | 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 subheadings | Browse Heading 9704 → |
| Heading 9705 | Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest | 6 subheadings | Browse Heading 9705 → |
| Heading 9706 | Antiques of an age exceeding 100 years | 2 subheadings | Browse Heading 9706 → |
Chapter 97 Subheading Sample & MFN Duty Rates
| HS Code | Subheading Description | Heading | Action |
|---|---|---|---|
| 9701.21 | Of an age exceeding 100 years, Paintings, drawings, and pastels | 9701 | View 9701.21 → |
| 9701.22 | Of an age exceeding 100 years, Mosaics | 9701 | View 9701.22 → |
| 9701.29 | Of an age exceeding 100 years, Other | 9701 | View 9701.29 → |
| 9701.91 | Other, Paintings, drawings, and pastels | 9701 | View 9701.91 → |
| 9701.92 | Other, Mosaics | 9701 | View 9701.92 → |
| 9701.99 | Other, Other | 9701 | View 9701.99 → |
| 9702.10 | Original engravings, prints and lithographs, Of an age exceeding 100 years | 9702 | View 9702.10 → |
| 9702.90 | Original engravings, prints and lithographs, Other | 9702 | View 9702.90 → |
| 9703.10 | Original sculptures and statuary, in any material, Of an age exceeding 100 years | 9703 | View 9703.10 → |
| 9703.90 | Original sculptures and statuary, in any material, Other | 9703 | View 9703.90 → |
| 9704.00 | 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 | 9704 | View 9704.00 → |
| 9705.10 | Collections and collectors’ pieces of archaeological, ethnographic or historical interest | 9705 | View 9705.10 → |
| 9705.21 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest, Human specimens and parts thereof | 9705 | View 9705.21 → |
| 9705.22 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest, Extinct or endangered species and parts thereof | 9705 | View 9705.22 → |
| 9705.29 | Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical or paleontological interest, Other | 9705 | View 9705.29 → |
EXPERT CLASSIFICATION PRO TIPS
Common Pitfalls When Classifying Chapter 97 Goods
- Always review WCO Section and Chapter Legal Notes before assigning 4-digit headings.
- Distinguish carefully between unprocessed raw materials and further prepared or processed articles.
- Verify Partner Government Agency (PGA) flags for agriculture, food, or chemical items.
- Cross-reference official CBP CROSS rulings for binding precedents on mixed or composite goods.
Official Primary Sources & Authority References
USITC HTS Chapter 97 Tariff ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
Customs Rulings Online Search System for Chapter 97 binding classification precedents.
WCO HS Nomenclature ↗
World Customs Organization international 6-digit Harmonized System backbone standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau trade statistics and Schedule B concordance portal.
Chapter 97 Frequently Asked Questions (FAQ)
What commodities are covered under HS Chapter 97?
Chapter 97 (Chapter 97 Commodities) covers WCO Harmonized System 4-digit headings from 9701 upward, encompassing primary goods, raw materials, and manufactured articles within this nomenclature section.
How many 4-digit headings exist in HS Chapter 97?
Chapter 97 contains 6 official 4-digit WCO headings and 19 6-digit tariff subheadings.
What is the US general import duty range for Chapter 97 commodities?
Base customs duties under Chapter 97 range from 0.0% (Duty-Free) up to representative MFN rate limits depending on 10-digit HTS statistical suffix extensions.
Do Section 301 China tariffs apply to Chapter 97 imports?
Section 301 tariffs depend on specific 8-digit HTS subheadings. Importers must verify if their exact HTS code appears on USTR Lists 1 through 4A.
Are Partner Government Agency (PGA) permits required for Chapter 97?
PGA message-set flags (such as FDA, USDA APHIS, EPA, or CITES) apply conditionally depending on the commodity classification within Chapter 97.
How are products classified between adjacent headings in Chapter 97?
Classification follows WCO General Rules of Interpretation (GRI) 1 through 6, prioritizing specific heading terms over general descriptions.
Can Chapter 97 goods enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in USMCA member states (US, Mexico, Canada) or FTA partners enter duty-free under SPI code P, KR, AU, or CL with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Chapter 97 shipments?
Eligible commercial shipments valued at $800 USD or less imported by one person on one day may enter duty-free under 19 U.S.C. 1321.
What documents are required for formal entry of Chapter 97 goods?
Commercial Invoice, Packing List, Bill of Lading/Air Waybill, and entry summary CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer obtain a binding CBP ruling for Chapter 97?
Importers may submit an e-Ruling application under 19 CFR Part 177 to CBP National Commodity Specialist Division.