Section 21 Works of art, collectors pieces and antiques 97 Works of art, collectors pieces and antiques 97 05 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest 97 05 31 -- Of an age exceeding 100 years Commodity Code Description 97 05 31 00 -- Of an age exceeding 100 years