Product classification
HS code for Modern artwork: 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.
Classification of modern artwork under HS 9701.99
Modern artwork is classified under HS code 9701.99 because it falls within the category of works of art, collectors' pieces, and antiques. Specifically, this code is reserved for items executed entirely by hand that do not fit into the more specific subheadings for paintings, drawings, pastels, or mosaics. According to the General Rules of Interpretation (GRI) and the Chapter 97 notes, the item must be less than 100 years old to be classified here; otherwise, it would move to the antique category. The classification requires that the work be the product of artistic effort rather than a commercial or industrial process. This means that while the materials used can be diverse, the final assembly or creation must be a unique hand-executed piece. The 'other' designation in 9701.99 typically captures three-dimensional collages and similar decorative plaques where the artistic value is derived from the arrangement of various materials by the artist's hand.
- Covers
- Hand-made collages
- Decorative plaques of various materials
- Hand-executed assemblages
- Mixed media works not primarily consisting of paint or mosaic
- Original artistic compositions using found objects
- Also under 9701.99
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. Modern artwork is frequently misclassified under HS code 9706.00, which is reserved for antiques of an age exceeding 100 years. Another common error is using HS code 9703.00, which is specifically for original sculptures and statuary. If the artwork is a painting or drawing, it must be classified under 9701.91. Furthermore, if the item is mass-produced or manufactured by mechanical processes, it may be classified based on its constituent material (e.g., Chapter 39 for plastics or Chapter 44 for wood) rather than as a work of art.
Top exporters and importers of HS 970199 (the code used for modern artwork), 2025
In 2025, the largest exporter of HS 970199 (the code used for modern artwork) 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.
Figures cover everything classified under HS 970199, not only modern artwork.
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 modern artwork
Brazil classifies modern artwork under NCM 9701.99.00: HS 9701.99 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about modern artwork
What is the HS code for Modern artwork?
The HS code for Modern artwork is 970199 (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). The HS code for modern artwork that is not a painting, drawing, or mosaic, and is less than 100 years old, is 9701.99.
How do I classify Modern artwork for customs?
Modern artwork is classified under HS code 970199 — 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 is a 6-digit subheading level code.
Does this code include digital art prints?
No, digital art prints are generally classified under heading 4911 as printed matter because they are not executed entirely by hand.
Which countries are the top exporters of modern artwork (HS 970199)?
In 2025, the top exporters of HS 970199 (the code used for modern artwork) 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 modern artwork (HS 970199)?
In 2025, the top importers of HS 970199 (the code used for modern artwork) 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.
Is the HS code for Modern artwork the same in all countries?
The base HS code 970199 for Modern artwork is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for modern artwork in Brazil?
In Brazil, modern artwork (HS 970199) is classified under NCM 9701.99.00.