Chapter 97 covers works of art, collectors' pieces and antiques, including hand paintings, collages, prints, sculptures, stamps, specimens, antiques, etc. Goods in this chapter usually have artistic, historical or collectible value, and are distinguished from ordinary decorative articles or industrial products. When classifying, it is necessary to focus on determining the creative nature of the article, its age, and whether it is mass-produced. Heading 9701 covers hand paintings and collages, including oil paintings, watercolors, pastels, etc., as well as collages and similar decorative plaques. These articles must be entirely hand-painted or hand-made, and are usually regarded as works of art rather than utilitarian articles. Printed reproductions and industrially mass-produced decorative plaques are not classified under this heading. The first 2 digits 97 represent works of art, collectors' pieces and antiques; digits 3-4, 01, represent hand paintings and collages; digits 5-6, 90, represent other (i.e., collages and similar decorative plaques). The complete code 970190 refers to collages and similar decorative plaques, distinguished from 970110 (oil paintings, pastels, etc.) and 970121/970122 and other print categories. Collages and similar decorative plaques are formed by manually pasting various materials onto a backing to create an artistic picture, and are not paintings or prints, so they are classified under 970190. If they are printed reproductions or industrial decorative plaques, they should be classified under Chapter 49 or Chapter 44, etc.; if they are antique collages, they may be classified under 9706.

Product name: The specific name of the declared goods, such as "handmade collage" or "decorative collage board". It must be consistent with the actual item, and vague descriptions such as "work of art" should be avoided. Production method: State whether it is entirely handmade, such as "hand-cut and pasted" or "hand-pasted". The materials used and the process should be indicated. Material: List the main materials, such as paper, cloth, wood chips, metal foil, etc. The material determines classification and customs valuation. Dimensions: Declare the length and width dimensions (cm) or frame dimensions, which affect customs valuation and transportation. Author: If it is a work by a well-known artist, the name should be provided; for anonymous works, "none" may be written. The author affects value and whether it is a cultural relic. Whether original: Declare whether it is an original handmade piece rather than a reproduction. Originals are classified under this chapter, while reproductions are classified under other chapters. Period: Year or period of production, such as "2010". If over 100 years old, it may be classified under 9706 as an antique. Product name: handmade collage; Production method: hand-cut and pasted paper pieces and cloth pieces onto a wooden board; Material: paper, cotton cloth, wooden board; Dimensions: 60cm x 80cm; Author: Zhang San; Whether original: yes; Period: 2015. Remarks: no frame. Declaring a machine-printed decorative picture as a collage, when it should actually be classified under 4911. Failure to indicate handmade production, resulting in classification under the plastics or paper products chapter. Ignoring the period; a collage over 100 years old should be classified under 9706 rather than 9701.

Core basis for classification: 1) whether it is entirely handmade; 2) whether an artistic picture is formed by collage; 3) whether it has artistic originality. A collage requires different materials to be pasted onto a backing to form a visual artwork, rather than simple printing or mass decoration. If it is a printed reproduction, classify under 4911; if it is an antique, classify under 9706. 970110 Oil paintings, pastels: 970110 is hand painting, created using pigments; 970190 is collage, using pasted materials. 970121 Prints: Prints are produced by printing plates and may exist in multiple copies; collages are unique handmade pasted works. 491191 Printed pictures: 491191 is machine-printed pictures and design drawings, not handmade art; collages are handmade originals. 970600 Antiques: 970600 is antiques over 100 years old; if a collage is less than 100 years old, classify under 970190. 442010 Wooden ornaments: 442010 is wooden ornaments, not artistic collage; collages are mainly valued for their artistic value. Is it entirely handmade? Are pasted materials used to form the picture? Does it have original artistic quality? Is it over 100 years old? Can multiple copies be reproduced?

What is the difference in HS codes between collages and ordinary decorative pictures? Collages (970190) must be handmade and use pasted materials to form an artistic picture; ordinary decorative pictures, if printed, are classified under 4911; if hand-painted such as oil paintings, they are classified under 970110. How can it be determined whether a collage is an antique? If a collage was made more than 100 years ago, it should be classified under 970600 as an antique; otherwise, classify under 970190. Proof of age, such as an appraisal certificate, must be provided. When declaring a collage, is author information mandatory? If it is a work by a well-known artist, it is recommended to provide the author's name to prove value; for anonymous works, "none" may be written, but authenticity must be ensured. Author information affects customs valuation and classification. Are tariffs payable on imported collages? Tariff rates vary by country and trade agreement, and may change. It is recommended to consult the latest Import and Export Tariff or consult customs, and use HS code 970190 to check the applicable rate. Can machine-made collages be classified under 970190? No. 970190 requires entirely handmade production. Machine mass-produced collages should be classified under 4911 or under other chapters depending on the material. How are collages distinguished from mixed-media paintings? If a mixed-media painting is mainly painting with a small amount of pasting, classify under 970110; if the picture is mainly composed of pasted materials, classify under 970190. The judgment should be based on the main art form. What procedures are required to export collages? Generally, an export customs declaration form, invoice, and packing list are required. If it is a cultural relic, a cultural relic export permit must be obtained. It is recommended to confirm in advance whether endangered materials such as ivory are involved. For cross-border e-commerce sales of collages, how should the HS code be selected? If it is a handmade original collage, select 970190; if it is a printed reproduction, select 4911. Declaration must be consistent with the actual item to avoid customs clearance risks.