HS Code for Painted canvas

Painted canvas is classified under HS code 5907.00, which covers textile fabrics that have been otherwise impregnated, coated, or covered. This specific heading is unique because it explicitly mentions painted canvas used for theatrical scenery, studio back-cloths, or similar applications. The classification logic follows the principle that the textile base has been modified by a coating (paint) to serve a specific functional or decorative purpose in a professional setting. Unlike standard dyed fabrics, the application of paint on these canvases creates a surface that is no longer just a textile but a specialized tool for the arts and entertainment industry. The Harmonized System distinguishes these from fine art paintings because they are generally produced for functional use in sets or studios rather than as individual works of art. The material must remain primarily a textile fabric to stay within Chapter 59; if the painting is the primary value and it is a unique work of art, the classification would shift to Chapter 97.

Products Included

• Theatrical backdrops and scenery
• Photographic studio back-cloths
• Painted cinema sets
• Coated textile fabrics for stage decoration
• Hand-painted scenic canvases for events

Common Misclassification

The most frequent misclassification occurs with HS code 9701.10, which covers paintings, drawings, and pastels executed entirely by hand. While theatrical scenery is hand-painted, it is excluded from 9701 if it is considered a functional scenic item. Another common error is HS code 5901.90, which is for prepared (primed) but unpainted painting canvas intended for artists to use.

FAQ

What is the HS code for painted canvas?

The HS code for painted canvas used as theatrical scenery or studio back-cloths is 5907.00.

Is a hand-painted portrait on canvas classified here?

No, a hand-painted portrait intended as a work of art is classified under HS code 9701.10. Code 5907.00 is specifically for functional scenic or studio backgrounds.