# 97 — US import duty and tariff rates by HTS chapter

For 97, section 232 steel/aluminum additional duty is No; ieepa reciprocal tariff (most countries) is Exempt for headings 9701 through 9705 — these qualify for the informational materials exception under 9903.01.22, 9903.01.12, 9903.01.03, and 9903.01.31; notes is Headings 9701 through 9705 (paintings, prints, sculptures, antiques, other works of art) qualify for the informational materials exception. This covers most of Chapter 97, recorded from its source on 2026-08-15.

- **HTS Chapter:** 97
- **Section 232 steel/aluminum additional duty:** No
- **IEEPA reciprocal tariff (most countries):** Exempt for headings 9701 through 9705 — these qualify for the informational materials exception under 9903.01.22, 9903.01.12, 9903.01.03, and 9903.01.31
- **Notes:** Headings 9701 through 9705 (paintings, prints, sculptures, antiques, other works of art) qualify for the informational materials exception. This covers most of Chapter 97.

## What the source says

> goods provided for in headings 3704, 3705, 3706, 5807, 8310, and 9701 through 9705, inclusive

## Sources disagree

More than one authority states this, and they do not state the same
thing. Both are reproduced with the source each came from.

### IEEPA reciprocal tariff (most countries)

cbp.gov says ieepa reciprocal tariff (most countries) is **Exempt for headings 9701 through 9705 — these qualify for the informational materials exception under 9903.01.22, 9903.01.12, 9903.01.03, and 9903.01.31**, as of 2026-08-15.

> goods provided for in headings 3704, 3705, 3706, 5807, 8310, and 9701 through 9705, inclusive

Source: https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ

federalregister.gov says ieepa reciprocal tariff (most countries) is **Exempt for most chapter headings (9701-9705) as informational materials; 10% additional applies to other headings of unlisted trading partners**, as of 2026-08-15.

> Goods of any foreign trading partner that is not listed in Annex I to this order will be subject to an additional ad valorem rate of duty of 10 percent

Source: https://www.federalregister.gov/documents/2025/08/06/2025-15010/further-modifying-the-reciprocal-tariff-rates


## Source

- https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ
- https://www.federalregister.gov/documents/2025/08/06/2025-15010/further-modifying-the-reciprocal-tariff-rates

Last verified: 2026-08-15. Review by: 2026-09-14.
Part of [US import duty and tariff rates by HTS chapter](https://referencesource.org/import-duty-and-tariffs/).