Product classification
HS code for Modern painting: 9701.91
Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading no. 4906, of an age not exceeding 100 years.
Classification of modern painting under HS 9701.91
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.
- Covers
- Original oil paintings on canvas
- Hand-drawn charcoal sketches
- Original watercolor paintings
- Acrylic paintings on various supports
- Pastel drawings executed by hand
- Also under 9701.91
- Works by contemporary artists (e.g., Gerhard Richter, Yayoi Kusama, Jeff Koons)
- 20th-century masterpieces (e.g., Picasso, Warhol, Frida Kahlo)
- modern landscape paintings
- abstract expressionist works
Codes often confused with 9701.91
Common mistake. 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.
Top exporters and importers of HS 970191 (the code used for modern painting), 2025
In 2025, the largest exporter of HS 970191 (the code used for modern painting) in UN Comtrade data was the United States, with 36% of world exports; the largest importer in UN Comtrade data was the United States, with 32% 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 970191, not only modern painting.
Top exporters 2025 · share of world exports
- 1 United States $5.4B 36% of world exports
- 2 Hong Kong $2.8B 19% of world exports
- 3 United Kingdom $1.4B 9.5% of world exports
World total: $15.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $5.1B 32% of world imports
- 2 Hong Kong $2.9B 18% of world imports
- 3 Switzerland $1.4B 8.6% of world imports
World total: $16.1B 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 painting
Brazil classifies modern painting under NCM 9701.91.00: HS 9701.91 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about modern painting
What is the HS code for Modern painting?
The HS code for Modern painting is 970191 (Paintings, drawings and pastels; executed entirely by hand, other than drawings of heading no. 4906, of an age not exceeding 100 years). The HS code for modern paintings, drawings, and pastels executed entirely by hand and less than 100 years old is 9701.91.
How do I classify Modern painting for customs?
Modern painting is classified under HS code 970191 — Paintings, drawings and pastels; 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.
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.
Which countries are the top exporters of modern painting (HS 970191)?
In 2025, the top exporters of HS 970191 (the code used for modern painting) in UN Comtrade data were the United States ($5.4B, 36% of world exports), Hong Kong ($2.8B) and the United Kingdom ($1.4B). World exports came to about $15.0B, 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 painting (HS 970191)?
In 2025, the top importers of HS 970191 (the code used for modern painting) in UN Comtrade data were the United States ($5.1B, 32% of world imports), Hong Kong ($2.9B) and Switzerland ($1.4B). World imports came to about $16.1B, 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.
Is the HS code for Modern painting the same in all countries?
The base HS code 970191 for Modern painting 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 painting in Brazil?
In Brazil, modern painting (HS 970191) is classified under NCM 9701.91.00.