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As regards goods which are less than 100 years old they do not qualify as antiques because of the age factor and therefore they would more appropriately fall under heading 97.05. As regards goods of age more than 100 years only goods which are not covered under CTH 97.01 to 97.05 merit classification under CTH 97.06 as is clear from the HSN Explanatory Notes. - Tri

Customs - As regards goods which are less than 100 years old, they do not qualify as antiques because of the age factor and therefore, they would more appropriately fall under heading 97.05. As regard .....

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