HS Code for Modern painting

Modern paintings, drawings, and pastels are classified under HS code 9701.91. This classification applies to works executed entirely by hand, excluding hand-decorated manufactured articles and hand-painted industrial products. The 'modern' designation implies the work is less than 100 years old. Under the General Rules of Interpretation, specifically GRI 1, the heading text for 9701 covers paintings and drawings. The sub-classification 91 is specific to the medium of paint, charcoal, or pastel. It is critical that the work is not a reproduction or a print. Even if a print is hand-signed or numbered, it does not qualify for this code; it must be the original hand-applied medium on a support such as canvas, paper, or wood. The exclusion of heading 4906 is also important, as that heading covers architectural or engineering plans and drawings which are technical rather than artistic in nature.

Products Included

• Original oil paintings on canvas
• Hand-drawn charcoal sketches
• Original watercolor paintings
• Acrylic paintings on various supports
• Pastel drawings executed by hand

Common Misclassification

The most frequent misclassification occurs with HS code 4911.91, which covers printed pictures and photographs. Many importers mistake high-quality lithographs or giclée prints for original paintings. Another error is using 9701.21, which is reserved for paintings that are over 100 years old. Additionally, hand-painted items that have a functional use, such as a hand-painted vase or furniture, are classified under their respective material chapters (e.g., Chapter 69 or 94) rather than as paintings.

FAQ

What is the HS code for modern painting?

The HS code for modern paintings, drawings, and pastels executed entirely by hand and less than 100 years old is 9701.91.

Are limited edition prints included in this code?

No, limited edition prints are classified under heading 4911 or 9702 (original engravings/prints) depending on the production method, but not under 9701.91.