Heading 9701

Painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques

6 declarable lines

Heading 9701 covers original paintings, drawings, pastels, mosaics, collages and similar decorative plaques executed entirely by hand. It does not cover drawings of heading 4906 or hand-painted or hand-decorated manufactured articles. The heading is split first by age, over 100 years old or not, and then by type: paintings, drawings and pastels; mosaics; or other.

Products in this heading

  • Original oil painting on canvas
  • Original watercolor painting
  • Original pastel artwork
  • Original pencil drawing
  • Handmade mosaic wall panel
  • Original collage on board
  • Mixed-media decorative plaque

How to choose the right subheading

  • Age: decide whether the piece is of an age exceeding 100 years or other.
  • Type: decide whether it is a painting, drawing or pastel; a mosaic; or other, such as a collage or similar decorative plaque.
  • Execution: the piece must be executed entirely by hand.
  • Exclusions: drawings of heading 4906 and hand-painted or hand-decorated manufactured articles are not in 9701.
  • Originality: reproductions and printed copies are not classified here.

Often confused with

  • Original engravings, prints and lithographs

    These are original prints, not hand-executed paintings or drawings.

    Heading 9702
  • Original sculptures and statuary

    Sculptures are three-dimensional artworks, not paintings or drawings.

    Heading 9703
  • Collections and collectors' pieces of historical or archaeological interest

    These are collected objects rather than original hand-executed artworks.

    Heading 9705
  • Old furniture or other non-art antiques over 100 years old

    Antiques that are not hand-executed artworks of this heading are classified as antiques.

    Heading 9706

Frequently asked questions

What is the HTS code for an original hand-painted painting?

Original paintings, drawings and pastels not over 100 years old are classified under 9701.91.00.00, with a general (MFN) rate of Free.

What is the duty on mosaics classified in heading 9701?

Mosaics of an age not exceeding 100 years are classified under 9701.92.00.00 and carry a general (MFN) rate of Free.

How do I classify a collage or similar decorative plaque?

A collage or similar decorative plaque not over 100 years old is classified under 9701.99.00.00, with a general (MFN) rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.

All lines in heading 9701

HTS heading 9701: Painting, drawings and pastels, executed entirely by hand,... | HTSBase