Chapter 97 covers works of art, collectors' pieces and antiques, including hand paintings, collages, prints, sculptures, stamps, antiques, etc. Goods in this chapter usually have artistic, historical or collectible value rather than ordinary commercial use. The first two digits of the HS code are 97, indicating that the goods belong to the major category of works of art and antiques. Heading 9701 covers various hand paintings and collages, including oil paintings, watercolors, pastels, etc., whether or not framed. However, according to the notes to this chapter, hand paintings refer to works entirely painted or decorated by hand, excluding printed reproductions or mechanically processed items. This heading is further subdivided into multiple subheadings, distinguished by type of painting and whether framed. First 2 digits 97: Chapter 97, works of art, collectors' pieces and antiques. Digits 3-4 01: Heading 9701, hand paintings and collages. Digits 5-6 10: Subheading 9701.10, specifically referring to hand-drawn paintings, i.e., paintings entirely drawn by hand, including oil paintings, watercolors, etc., but excluding collages (subheading 9701.90). Therefore 970110 represents hand-drawn paintings, distinguished from other types of paintings. The goods are hand paintings, entirely drawn by hand, conforming to the description of heading 9701 and subheading 9701.10. Unlike printed pictures (classified under 4911) or collages (classified under 9701.90), hand paintings have original artistic value, and are therefore classified under 970110.
Chapter
Chapter 97 covers works of art, collectors' pieces and antiques, including hand paintings, collages, prints, sculptures, stamps, antiques, etc. Goods in this chapter usually have artistic, historical or collectible value rather than ordinary commercial use. The first two digits of the HS code are 97, indicating that the goods belong to the major category of works of art and antiques.
Heading
Heading 9701 covers various hand paintings and collages, including oil paintings, watercolors, pastels, etc., whether or not framed. However, according to the notes to this chapter, hand paintings refer to works entirely painted or decorated by hand, excluding printed reproductions or mechanically processed items. This heading is further subdivided into multiple subheadings, distinguished by type of painting and whether framed.
Digit Breakdown
First 2 digits 97: Chapter 97, works of art, collectors' pieces and antiques. Digits 3-4 01: Heading 9701, hand paintings and collages. Digits 5-6 10: Subheading 9701.10, specifically referring to hand-drawn paintings, i.e., paintings entirely drawn by hand, including oil paintings, watercolors, etc., but excluding collages (subheading 9701.90). Therefore 970110 represents hand-drawn paintings, distinguished from other types of paintings.
Classification Basis
The goods are hand paintings, entirely drawn by hand, conforming to the description of heading 9701 and subheading 9701.10. Unlike printed pictures (classified under 4911) or collages (classified under 9701.90), hand paintings have original artistic value, and are therefore classified under 970110.
📝 Declaration Elements
Product Name: The specific name of the declared goods, such as "hand-painted oil painting", "watercolor", etc., which must be consistent with the actual goods. Material: Explain the materials used for the painting, such as canvas, paper, wood panel, etc., as well as the type of paint (oil, watercolor, etc.). Production Method: Must state "hand-painted", emphasizing that it is not printed or reproduced. Dimensions: Declare the dimensions of the painting (length x width, in centimeters), affecting document review and valuation. Author: State the painter's name; if a well-known artist, provide background information. Framed or Not: State whether it comes with a frame; the frame material should be declared separately. Brand: If it is a branded artwork, declare the brand name; if no brand, fill in "None". GTIN: Declare if there is a Global Trade Item Number; if none, fill in "None". Product Name: Hand-painted oil painting "Landscape"; Material: Linen canvas, oil paint; Production Method: Hand-painted; Dimensions: 60cm x 80cm; Author: Zhang San; Framed or Not: With wooden frame; Brand: None; GTIN: None. Mistaking hand paintings as printed pictures, leading to incorrect classification under 4911. Failure to state "hand-painted", which may be questioned by customs as a reproduction. Ignoring declaration of frame material, resulting in incomplete valuation.
Product Name
The specific name of the declared goods, such as "hand-painted oil painting", "watercolor", etc., which must be consistent with the actual goods.
⚠️ Incorrectly declaring as "printed picture" or "decorative painting", resulting in classification errors.
Material
Explain the materials used for the painting, such as canvas, paper, wood panel, etc., as well as the type of paint (oil, watercolor, etc.).
⚠️ Writing only "painting" without specifying the material, affecting classification.
Production Method
Must state "hand-painted", emphasizing that it is not printed or reproduced.
⚠️ Omitting the word "hand-made", which may be mistaken for a printed product.
Dimensions
Declare the dimensions of the painting (length x width, in centimeters), affecting document review and valuation.
⚠️ Incorrect unit of dimensions or failure to provide them, causing customs clearance delays.
Author
State the painter's name; if a well-known artist, provide background information.
⚠️ Failure to provide author information, affecting origin and valuation determination.
Framed or Not
State whether it comes with a frame; the frame material should be declared separately.
⚠️ Failure to declare the frame, resulting in omission in classification or valuation.
Brand
If it is a branded artwork, declare the brand name; if no brand, fill in "None".
⚠️ Incorrect brand declaration, leading to intellectual property issues.
GTIN
Declare if there is a Global Trade Item Number; if none, fill in "None".
⚠️ Confusing GTIN with CAS number, resulting in incorrect filling.
Example： Product Name: Hand-painted oil painting "Landscape"; Material: Linen canvas, oil paint; Production Method: Hand-painted; Dimensions: 60cm x 80cm; Author: Zhang San; Framed or Not: With wooden frame; Brand: None; GTIN: None.
Common Mistakes：
Mistaking hand paintings as printed pictures, leading to incorrect classification under 4911.
Failure to state "hand-painted", which may be questioned by customs as a reproduction.
Ignoring declaration of frame material, resulting in incomplete valuation.
🎯 Classification Logic
The core basis for classification is the notes to Chapter 97 of the Import and Export Tariff and the subheading texts. Hand paintings must be entirely drawn by hand and usually have artistic value. They must be distinguished from printed pictures (4911), collages (9701.90) and antiques (9706). At the same time, according to relevant regulations of the General Administration of Customs, the valuation of hand paintings needs to consider factors such as author, age, and dimensions. 4911 Printed pictures: Printed pictures are mechanical reproductions without handmade artistic value; hand paintings are original handmade works, classified under 9701. 970190 Collages: Collages are made of pasted materials, while hand paintings are directly drawn; the production processes are different. 970200 Prints: Prints are transferred through plates, while hand paintings are directly drawn, and prints have signature and numbering restrictions. 970300 Sculptures: Sculptures are three-dimensional artworks, while hand paintings are two-dimensional works; materials and forms are different. 970600 Antiques: Antiques must be more than 100 years old; hand paintings have no age requirement, but if over 100 years old they may be classified under 9706. Is it hand-painted? Does it have artistic value? Is it framed? What is the frame material? Is the author a well-known artist? Are dimensions and materials accurately declared?
Basis
The core basis for classification is the notes to Chapter 97 of the Import and Export Tariff and the subheading texts. Hand paintings must be entirely drawn by hand and usually have artistic value. They must be distinguished from printed pictures (4911), collages (9701.90) and antiques (9706). At the same time, according to relevant regulations of the General Administration of Customs, the valuation of hand paintings needs to consider factors such as author, age, and dimensions.
Confused Codes：
4911 - Printed pictures
Printed pictures are mechanical reproductions without handmade artistic value; hand paintings are original handmade works, classified under 9701.
970190 - Collages
Collages are made of pasted materials, while hand paintings are directly drawn; the production processes are different.
970200 - Prints
Prints are transferred through plates, while hand paintings are directly drawn, and prints have signature and numbering restrictions.
970300 - Sculptures
Sculptures are three-dimensional artworks, while hand paintings are two-dimensional works; materials and forms are different.
970600 - Antiques
Antiques must be more than 100 years old; hand paintings have no age requirement, but if over 100 years old they may be classified under 9706.
Self-Check：
✓ Is it hand-painted?
✓ Does it have artistic value?
✓ Is it framed? What is the frame material?
✓ Is the author a well-known artist?
✓ Are dimensions and materials accurately declared?
❓ FAQ
How are hand paintings and printed pictures distinguished in HS codes? Hand paintings are entirely drawn by hand and are original, classified under 970110; printed pictures are mechanical reproductions, classified under 4911. The key difference lies in the production method: hand paintings require painter information, creation certificates, etc., while printed pictures usually have publication numbers. In the declaration elements for hand paintings, is author information mandatory? Yes, author information is an important basis for valuation and classification. If the author is a well-known artist, provide name, nationality, etc.; if anonymous, indicate "Anonymous". Missing information may cause customs doubts. If a hand painting has a frame, how should the frame be declared? The frame must be declared separately for material and value. If the frame is ordinary wood, it can be classified under the corresponding code; if it is precious metal or jewelry, it must be classified separately. In the overall declaration, the hand painting is classified under 970110, and the frame is classified according to its material. If a hand painting is over 100 years old, is it classified as an antique? Yes, if the hand painting was created more than 100 years ago and has collectible value, it should be classified under 9706 as an antique. However, age proof such as an appraisal certificate must be provided. Otherwise, it is still declared under 970110. For cross-border e-commerce sales of hand paintings, how is the HS code determined? Cross-border e-commerce must determine it based on the actual attributes of the goods. If it is an original handmade painting, classify under 970110; if it is a mass-printed decorative painting, classify under 4911. It is recommended to consult a professional customs broker to avoid returns due to classification errors. How can the import tax rate for hand paintings be checked? The tax rate must be determined based on origin, trade agreements, etc. The most-favored-nation rate, agreement rate, etc. can be checked through the General Administration of Customs website or the Import and Export Tariff. Note that tax rates are adjusted, and the latest announcement shall prevail. When declaring hand paintings, how can it be proved that they are hand-painted? Painter signatures, creation photos, appraisal certificates, etc. can be provided. Customs may require these materials to prove that they are not printed products. If unable to prove, they may be classified as printed pictures. Are there special regulatory conditions for the export of hand paintings? If cultural relics or works by well-known artists are involved, approval from cultural authorities may be required. Generally, there are no special regulations for the export of hand paintings, but the requirements of the destination country must be met. It is recommended to check regulatory conditions in advance.
Q: How are hand paintings and printed pictures distinguished in HS codes?
A: Hand paintings are entirely drawn by hand and are original, classified under 970110; printed pictures are mechanical reproductions, classified under 4911. The key difference lies in the production method: hand paintings require painter information, creation certificates, etc., while printed pictures usually have publication numbers.
Q: In the declaration elements for hand paintings, is author information mandatory?
A: Yes, author information is an important basis for valuation and classification. If the author is a well-known artist, provide name, nationality, etc.; if anonymous, indicate "Anonymous". Missing information may cause customs doubts.
Q: If a hand painting has a frame, how should the frame be declared?
A: The frame must be declared separately for material and value. If the frame is ordinary wood, it can be classified under the corresponding code; if it is precious metal or jewelry, it must be classified separately. In the overall declaration, the hand painting is classified under 970110, and the frame is classified according to its material.
Q: If a hand painting is over 100 years old, is it classified as an antique?
A: Yes, if the hand painting was created more than 100 years ago and has collectible value, it should be classified under 9706 as an antique. However, age proof such as an appraisal certificate must be provided. Otherwise, it is still declared under 970110.
Q: For cross-border e-commerce sales of hand paintings, how is the HS code determined?
A: Cross-border e-commerce must determine it based on the actual attributes of the goods. If it is an original handmade painting, classify under 970110; if it is a mass-printed decorative painting, classify under 4911. It is recommended to consult a professional customs broker to avoid returns due to classification errors.
Q: How can the import tax rate for hand paintings be checked?
A: The tax rate must be determined based on origin, trade agreements, etc. The most-favored-nation rate, agreement rate, etc. can be checked through the General Administration of Customs website or the Import and Export Tariff. Note that tax rates are adjusted, and the latest announcement shall prevail.
Q: When declaring hand paintings, how can it be proved that they are hand-painted?
A: Painter signatures, creation photos, appraisal certificates, etc. can be provided. Customs may require these materials to prove that they are not printed products. If unable to prove, they may be classified as printed pictures.
Q: Are there special regulatory conditions for the export of hand paintings?
A: If cultural relics or works by well-known artists are involved, approval from cultural authorities may be required. Generally, there are no special regulations for the export of hand paintings, but the requirements of the destination country must be met. It is recommended to check regulatory conditions in advance.
⚠️ Disclaimer: HS code classification, declaration elements, tariff rates and regulatory conditions on this page are for reference only and do not constitute legal advice on customs classification. Tariff rates and regulations are subject to change; the latest announcements from the General Administration of Customs and on-site determinations shall prevail. Please consult professional customs brokers or customs authorities before import/export.