HS code · 6-digit subheading
HS Code 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
HS code 9701.99 is the 6-digit subheading for 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. It is used for bronze sculptures, marble sculptures, wood carvings (artistic), mixed media artworks and assemblages.
What HS 9701.99 covers
This HS code encompasses a diverse range of original artworks, specifically excluding paintings, drawings, pastels, and mosaics, and importantly, these pieces must not exceed 100 years in age. It's a vibrant segment of the global art market, covering unique artistic expressions such as sculptures, collages, mixed media installations, and various forms of three-dimensional art. International trade in these items is primarily driven by contemporary art galleries, private collectors, museums, and auction houses. Major art market hubs like New York, London, Paris, and Hong Kong serve as critical centers for both importing and exporting these valuable cultural assets. The logistics involved are highly specialized, requiring expert handling, secure transportation, and comprehensive insurance due to the high value and fragility of the goods. Valuation is complex, influenced by the artist's reputation, provenance, condition, and current market trends. Accurate customs declarations are crucial to avoid misclassification and ensure proper duties are applied. This category reflects the dynamic and evolving nature of modern and contemporary art, facilitating significant cultural exchange and investment opportunities worldwide.
- Covers
- Bronze sculptures
- Marble sculptures
- Wood carvings (artistic)
- Mixed media artworks
- Assemblages
- Textile art (non-utilitarian)
- Ceramic art (sculptural)
- Glass art (sculptural)
- Examples
Jeff Koons' "Balloon Dog" series, Damien Hirst's "The Physical Impossibility of Death in the Mind of Someone Living", Yayoi Kusama's "Infinity Mirror Rooms" (individual pieces), Banksy's framed street art, KAWS Companion figures (limited edition art pieces)
Codes often confused with 9701.99
Common mistake. This code is often confused with 970300 (original sculptures and statuary, in any material) or 970110 (paintings, drawings, pastels, executed entirely by hand), primarily due to the broad nature of "artwork" and the specific exclusions. The key differentiator is the *type* of artwork (not paintings/drawings) and its age (not exceeding 100 years).
Top exporters and importers of HS code 970199, 2025
In 2025, the largest exporter of HS code 970199 in UN Comtrade data was Saudi Arabia, with 42% of world exports; the largest importer in UN Comtrade data was Saudi Arabia, with 22% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Saudi Arabia $477M 42% of world exports
- 2 United States $196M 17% of world exports
- 3 United Kingdom $73M 6.4% of world exports
World total: $1.1B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Saudi Arabia $209M 22% of world imports
- 2 United States $149M 15% of world imports
- 3 India $102M 11% of world imports
World total: $968M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 9701.99
Brazil does not split HS 9701.99: its NCM code is 9701.99.00.
All Brazil NCM codes in heading 97.01 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 9701.99
What is HS code 970199?
HS code 970199 is a 6-digit subheading in the Harmonized System that covers: 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. This HS code encompasses a diverse range of original artworks, specifically excluding paintings, drawings, pastels, and mosaics, and importantly, these pieces must not exceed 100 years in age. It's a vibrant segment of the global art market, covering unique artistic expressions such as sculptures, collages, mixed media installations, and various forms of three-dimensional art. International trade in these items is primarily driven by contemporary art galleries, private collectors, museums, and auction houses. Major art market hubs like New York, London, Paris, and Hong Kong serve as critical centers for both importing and exporting these valuable cultural assets. The logistics involved are highly specialized, requiring expert handling, secure transportation, and comprehensive insurance due to the high value and fragility of the goods. Valuation is complex, influenced by the artist's reputation, provenance, condition, and current market trends. Accurate customs declarations are crucial to avoid misclassification and ensure proper duties are applied. This category reflects the dynamic and evolving nature of modern and contemporary art, facilitating significant cultural exchange and investment opportunities worldwide.
What products fall under HS code 970199?
Bronze sculptures, Marble sculptures, Wood carvings (artistic), Mixed media artworks, Assemblages, Textile art (non-utilitarian), Ceramic art (sculptural), Glass art (sculptural)
What are common misclassifications for HS code 970199?
This code is often confused with 970300 (original sculptures and statuary, in any material) or 970110 (paintings, drawings, pastels, executed entirely by hand), primarily due to the broad nature of "artwork" and the specific exclusions. The key differentiator is the *type* of artwork (not paintings/drawings) and its age (not exceeding 100 years).
Which countries are the top exporters of goods under HS code 970199?
In 2025, the top exporters of HS code 970199 in UN Comtrade data were Saudi Arabia ($477M, 42% of world exports), the United States ($196M) and the United Kingdom ($73M). World exports came to about $1.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 970199?
In 2025, the top importers of HS code 970199 in UN Comtrade data were Saudi Arabia ($209M, 22% of world imports), the United States ($149M) and India ($102M). World imports came to about $968M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 970199 structured?
HS code 970199 is a 6-digit subheading under the Harmonized System. The first 2 digits (97) identify the chapter, digits 3-4 (01) identify the heading, and digits 5-6 (99) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 970199?
In Brazil, HS code 970199 is NCM 9701.99.00. The last two digits are 00 because Brazil does not split this HS code further.