9701.91.00.00 - 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 classification, 9701.91.00.00, specifically encompasses paintings, drawings, and pastels that are executed entirely by hand. This excludes items falling under heading 4906, which covers certain technical drawings or plans. Crucially, this category also excludes hand-painted or hand-decorated manufactured articles, focusing instead on original artistic creations. It includes collages, which are compositions made by adhering various materials to a surface, and mosaics, which are images or patterns created from small pieces of material, when these are considered decorative plaques.
Within the scope of heading 9701, this particular subcategory, "Other," is distinguished from its sibling categories by its focus on original works of art that are not mosaics or other specifically enumerated items. While 9701.92.00.00 covers mosaics, and 9701.99.00.00 is a residual category for other decorative plaques not fitting specific descriptions, 9701.91.00.00 is dedicated to the core artistic mediums of painting, drawing, and pastel, provided they are handmade and not mere decorations on manufactured goods.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification under 9701.91.00.00 relies on confirming the entirely handmade nature of the artwork and its exclusion from other specific headings. The key determinant is the originality and the medium of execution, differentiating these artistic creations from decorative embellishments or other categories of collected items.