The table below lists the 2 tariff lines under HS 97039000. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 9703900010 | Original sculptures made of materials from other endangered animals and plants | 1% | - | 0% | 13% | 30% | More | |
| 9703900090 | Original sculptures made of various other materials | 1% | - | 0% | 13% | 30% | More |