9701.21.00.00 - Paintings, drawings, and pastels 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | Free |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9701.21.00.00, specifically covers paintings, drawings, and pastels that are executed entirely by hand. This includes original artworks created without mechanical or photographic reproduction. Importantly, it excludes drawings classified under heading 4906 (which typically pertains to technical or architectural drawings) and hand-painted or hand-decorated manufactured articles that are not considered original fine art. The focus here is on the artistic merit and manual creation of the artwork itself.
This classification is distinguished from its siblings, 9701.22.00.00 (Mosaics) and 9701.29.00.00 (Other), by its specific focus on the mediums of painting, drawing, and pastels. While mosaics are also considered works of art executed by hand, they are a distinct artistic technique and material composition. The "Other" category encompasses other forms of artistic compositions not otherwise specified within heading 9701. Therefore, classification within 9701.21.00.00 hinges on the artwork being a painting, drawing, or pastel created entirely by hand.
As a leaf node, this category does not have further subdivisions. All items meeting the criteria of being original, hand-executed paintings, drawings, or pastels fall directly under this code, provided they are not excluded by the specific provisions mentioned. Classification professionals should ensure the artwork's origin and method of creation align precisely with the definition to ensure correct tariff application.