What are the collectible items that IRS impose higher taxes?

Collectible assets are listed in Sec. 408(m) of the Internal Revenue Code was brought in the IRC on account of the passing of the Taxpayer Relief Act of 1997, which distinguished between the sale of most capital items and collectable items . While collectible items are taxed at 28% , all other capital assets are taxed at lower maximum capital gains rate of 20%

Collectible assets are

1. Gold, silver and other precious metals
2. Fine gemstones
3. Paintings and other fine arts
4. Stamps
5. Rare coins
6. Rare rugs
7. Antiques
8. Alcoholic beverages