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Section XXI — Works of art, collectors' pieces and antiques

Chapter 97 — Works of art, collectors' pieces and antiques

Heading 9701 — Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than handpainted or handdecorated manufactured articles; collages, mosaics and similar decorative plaques

National subdivision 9701.9 — Other

Subheading

9701.91 Paintings, drawings and pastels

Common commodities
Contemporary oil painting on canvasModern watercolor landscapeAcrylic abstract art piecePastel portrait of a womanInk drawing of cityscapeGouache still life compositionCharcoal figure studyPencil sketch of nature sceneLarge acrylic painting of abstract formsWatercolor landscape with mountains

HS codes

CodeDescriptionTaxes
9701.91.00Paintings, drawings and pastelsCustoms TaxCID, PAL, SSCL, VAT