HS HEADING 9701

Paintings, drawings and pastels, executed entirely by hand; not drawings of heading no. 4906 and not hand-painted, hand-decorated manufactured articles; collages, mosaics and similar decorative plaques

HEADING

9701

CHAPTER

97 — Works of art, collectors' pieces and antiques

6-digit subheadings (6)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

9701.21

Paintings, drawings and pastels; executed entirely by hand, other than drawings of heading no. 4906, of an age exceeding 100 years

9701.22

Mosaics; executed entirely by hand, other than drawings of heading no. 4906, of an age exceeding 100 years

9701.29

Artwork; other than paintings, drawings, pastels mosaics, executed entirely by hand, other than drawings of heading no. 4906, of an age exceeding 100 years

9701.91

Paintings, drawings and pastels; executed entirely by hand, other than drawings of heading no. 4906, of an age not exceeding 100 years

9701.92

Mosaics; executed entirely by hand, other than drawings of heading no. 4906, of an age not exceeding 100 years

9701.99

Artwork; other than paintings, drawings, pastels mosaics, executed entirely by hand, other than drawings of heading no. 4906, of an age not exceeding 100 years

Chapter 97 classification notes

Works of art typically enjoy 0% import duty in most major markets. VAT / GST rates are frequently reduced for art. Export-side controls (source country) are often stricter than import-side — Italy, Egypt, Turkey, China, India all run heritage-protection regimes with mandatory export licensing for pre-1970 / pre-1947 / pre-1911 objects.

Frequent misclassification in this chapter

Antique reproductions or restorations: lose Chapter 97 classification and move to the underlying-material chapter (e.g., restored furniture becomes Chapter 94). Collectors' numismatic coins: Chapter 97 (9705) if true collector pieces; circulating legal-tender coins remain Chapter 71 (7118).

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 97

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