Chapter 97 covers works of art, collectors' pieces and antiques, including paintings, sculptures, stamps, antiques and other items of artistic, historical or collectible value. Goods in this chapter are generally not used for mass production or daily consumption, but are traded as cultural assets or investment items. Customs has special regulatory requirements for such goods, such as cultural relic export permits and certificates of origin. When classifying, focus on the item's year of creation, artistic value and state of preservation. Heading 9706 specifically refers to antiques over 100 years old, including furniture, ceramics, glassware, metalware, textiles and other antique objects of various kinds. The core criterion is that the year of manufacture must be more than 100 years before the current year, and the item must remain in its original state without major restoration or alteration. This heading does not cover modern reproductions or second-hand items less than 100 years old, which should be classified under other corresponding headings. The first 2 digits 97 represent Chapter 97 'Works of art, collectors' pieces and antiques', the major category in the HS classification specifically dealing with cultural property. Digits 3-4, 06, represent heading 9706 'Antiques of an age exceeding 100 years', as distinct from 9701 (paintings), 9702 (prints), 9703 (sculptures), etc. Digits 5-6, 00, indicate that there is no further subdivision under this heading, and all antiques meeting the 'over 100 years' condition are classified under this subheading. Therefore, 970600 fully represents 'Antiques of an age exceeding 100 years', with no finer classification. This good is classified under 970600 because its year of manufacture is more than 100 years ago and it falls within the category of antiques, rather than modern works of art or collectors' pieces. Adjacent codes such as 9701 (paintings) apply only to paintings, 9702 (prints) to prints, and 9703 (sculptures) to sculptures, whereas 970600 covers all types of antiques. If the item is less than 100 years old, it may be classified under 9705 (items of historical significance) or other chapters.

Product name: Describe the name of the antique in detail, such as 'Qing Dynasty blue-and-white porcelain vase' or '19th-century wooden desk', avoiding general terms such as 'antique'. Year of manufacture: Specify the year or period precisely, such as '1890' or 'Guangxu reign of the Qing Dynasty', and it must be more than 100 years before the current year. Material: Main material, such as ceramics, wood, metal, textiles, etc., which affects classification and regulatory conditions. Brand/mark: If there is a brand, artisan's mark, inscription, etc., describe it in detail, such as 'Qianlong imperial made' or 'Tiffany'. Dimensions: Length, width, height or diameter of the item, in centimeters, used to confirm the item's characteristics. Condition: Describe the state of preservation, such as 'intact', 'cracked' or 'traces of restoration', which affects value and regulation. Use: Such as 'collection', 'exhibition' or 'home decoration'; antiques are usually for collection or decoration. Origin: Place of manufacture, such as 'China' or 'France', which must be consistent with the year of manufacture and style. Customs declaration example: Product name: Qing Dynasty blue-and-white porcelain vase Year of manufacture: 1890 Material: Ceramics Brand/mark: No mark Dimensions: Height 30 cm, diameter 15 cm Condition: Intact, no restoration Use: Collection Origin: China Remarks: Attached cultural relic export permit No. XXXX. The year of manufacture must be more than 100 years before the current year, otherwise it may be classified under 9705 or another heading. If an antique has undergone major restoration or alteration, it may be regarded as a reproduction and cannot be classified under 970600. Failure to provide regulatory documents such as a cultural relic export permit may lead to customs clearance delays or return shipment.

The core basis for classification is whether the item's year of manufacture exceeds 100 years and whether it remains in its original state. Customs may require an age appraisal certificate issued by an authoritative institution or a certificate of origin. In addition, the type of item does not affect classification under 970600, but if it is a painting, sculpture, etc., it must be confirmed whether the conditions for 9701-9703 are also met. If the item has special historical significance but is less than 100 years old, it should be classified under 9705. 970500 Items of historical significance: 970500 covers items less than 100 years old but of historical significance, such as relics of famous persons or items related to historical events; 970600 requires the year of manufacture to exceed 100 years. 970110 Paintings: 970110 specifically refers to hand-painted paintings. If a painting is more than 100 years old, is it still classified under 970110? Note: 970600 covers all antiques, but if a painting is hand-painted and more than 100 years old, it is usually classified under 970110 because 9701 takes precedence. 970200 Prints: 970200 applies to prints; prints more than 100 years old are still classified under 970200, not 970600. 970300 Sculptures: 970300 applies to sculptures; sculptures more than 100 years old are classified under 970300, not 970600. 970400 Stamps: 970400 applies to stamps; stamps more than 100 years old are classified under 970400, not 970600. Is the year of manufacture more than 100 years before the current year? Is the item in its original state, without major restoration? Does it not belong to the specific categories of 9701-9705? Are age appraisal or certificate of origin documents available? Are the cultural relic export control requirements understood?

How can it be determined whether an antique is more than 100 years old? It can be determined through carbon dating, inscriptions, style analysis or appraisal by an authoritative institution. Customs usually accepts professional appraisal certificates, such as those from museums or auction houses. If it cannot be determined, it is advisable to consult an expert. Should a painting more than 100 years old be classified under 970110 or 970600? According to HS notes, 9701-9705 take precedence over 9706. Therefore, a hand-painted painting more than 100 years old should be classified under 970110, not 970600. 970600 mainly covers antiques of non-specific categories such as furniture and ceramics. What regulatory documents are required for importing antiques? Usually a certificate of origin, age appraisal certificate, cultural relic export permit (if exported from China), invoice, packing list, etc. are required. The specific documents depend on the importing country's regulations, and it is advisable to consult customs in advance. Can restored antiques be classified under 970600? If the restoration does not change their original characteristics and the restored portion is minor, they may still be classified under 970600. However, if they have undergone major alteration or reproduction, they may be regarded as imitations and cannot be classified under it. How can the tariff rate for 970600 be checked? Tariff rates vary by country and may change. The latest rates can be obtained through national customs websites, HS code query tools or by consulting a customs broker. China's import of antiques may be subject to provisional tariff rates or tax exemption policies. What should be noted when selling antiques via cross-border e-commerce? It is necessary to ensure the legal source of the antiques, provide truthful declaration information, and comply with the cultural relic regulations of the exporting and importing countries. Some platforms prohibit the sale of antiques, so policies should be understood in advance. If an antique is less than 100 years old but has collectible value, under which code should it be classified? If it is less than 100 years old but of historical significance, it may be classified under 970500; if it is a modern collectible, it may be classified under 9705 or according to its material. The specific classification must be determined based on the item's characteristics. How does customs inspect the authenticity and age of antiques? Customs may require appraisal certificates or invite experts to conduct on-site appraisal. Inspection includes material, craftsmanship, inscriptions, etc. If there are doubts, the item may be sent to a professional institution for testing.