HSN chapter guide
Chapter 97 — Works of art & antiques
25 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- This Chapter does not cover: (a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07; (b) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or (c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).
- Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
- For the purposes of heading 97.02, the expression 'original engravings, prints and lithographs' means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photomechanical process.
- Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 9701 21 00 | Paintings, drawings and pastels | 10% |
| 9701 22 00 | Mosaics | 10% |
| 9701 29 00 | Other | 10% |
| 9701 91 00 | Paintings, drawings and pastels | 10% |
| 9701 92 00 | Mosaics | 10% |
| 9701 99 00 | Other | 10% |
| 9702 10 00 | Of an age exceeding 100 years | 10% |
| 9702 90 00 | Other | 10% |
| 9703 10 10 | Of metal | 10% |
| 9703 10 20 | Of stone | 10% |
| 9703 10 90 | Other | 10% |
| 9703 90 10 | Of metal | 10% |
| 9703 90 20 | Of stone | 10% |
| 9703 90 90 | Other | 10% |
| 9704 00 10 | Used postal stamp | 0% |
| 9704 00 20 | Used or unused first-day covers for philatelists | 0% |
| 9704 00 90 | Other | 0% |
| 9705 10 00 | Collections and collectors' pieces of archaeological, ethnographic or historical interest | 10% |
| 9705 21 00 | Human specimens and parts thereof | 10% |
| 9705 22 00 | Extinct or endangered species and parts thereof | 10% |
| 9705 29 00 | Other | 10% |
| 9705 31 00 | Of an age exceeding 100 years | 10% |
| 9705 39 00 | Other | 10% |
| 9706 10 00 | Of an age exceeding 250 years | 10% |
| 9706 90 00 | Other | 10% |