The painting’s image consists of various fruits, berries, and foliage in a basket.
“The applicable subheading for the subject merchandise will be 9701.91.0000.”
HS code for artwork
Original art enters the US duty-free in Chapter 97, but only if it really is original: a hand-painted canvas, an original print or a sculpture. Printed reproductions are printed matter.
- Candidate codes
- 7
- US duty
- Free
- UK / EU duty
- 0% / 0%
- Decided by
- Original or reproduction, kind of work, age
US: USITC HTS Revision 21 (2026) · UK and EU checked 2026-10-27 · Covers paintings, drawings, prints, sculptures and art reproductions. Hand-painted everyday objects, such as a painted vase or tray, are classified as the object.
Find your code Candidates 7
Q1What is it?
How to tell
Chapter 97 covers works executed entirely by hand. A printed canvas that was touched up with a few brush strokes is still a reproduction.
Q2Is it more than 100 years old?
9701.91.00.00Paintings and drawings, executed entirely by hand US Free
UK 0% · EU 0%
UK 0% · EU 0%
9701.21.00.00Paintings and drawings over 100 years old US Free
UK 0% · EU 0%
UK 0% · EU 0%
9702.90.00.00Original engravings, prints and lithographs US Free
UK 0% · EU 0%
UK 0% · EU 0%
9702.10.00.00Original prints over 100 years old US Free
UK 0% · EU 0%
UK 0% · EU 0%
9703.90.00.00Original sculptures and statuary US Free
UK 0% · EU 0%
UK 0% · EU 0%
9703.10.00.00Original sculptures over 100 years old US Free
UK 0% · EU 0%
UK 0% · EU 0%
4911.91Printed pictures, designs and photographs (several lines) US Free
UK 0% · EU 0%
UK 0% · EU 0%
All 7 candidate codes for artwork
| Code | What it covers | US | UK | EU |
|---|---|---|---|---|
| 9701.91.00.00 | Paintings and drawings, executed entirely by hand | Free | 0% | 0% |
| 9701.21.00.00 | Paintings and drawings over 100 years old | Free | 0% | 0% |
| 9702.90.00.00 | Original engravings, prints and lithographs | Free | 0% | 0% |
| 9702.10.00.00 | Original prints over 100 years old | Free | 0% | 0% |
| 9703.90.00.00 | Original sculptures and statuary | Free | 0% | 0% |
| 9703.10.00.00 | Original sculptures over 100 years old | Free | 0% | 0% |
| 4911.91 | Printed pictures, designs and photographs (several lines) | Free | 0% | 0% |
General (MFN) duty rates. Lower rates may apply under trade agreements; extra duties may apply depending on the country of origin. UK and EU columns show the rate for the six-digit subheading.
Mistakes to avoid
- The frame usually goes with the painting when it is of a normal kind and value for the work.
- Duty-free is not tax-free everywhere. The UK and EU charge import VAT on art, at a reduced rate in many cases.
- Mass-produced decorative paintings made in series in a workshop can still be hand-executed; customs looks at how each piece was made, not at its price.
Customs rulings on artwork
Quoted word for word from the U.S. Customs and Border Protection rulings database (CROSS). A ruling binds only the goods it describes, but shows how CBP reads these headings.
How this page is checked
- Every code above exists in the current US tariff schedule (Revision 21 (2026)). The build stops if a code disappears.
- Duty rates are read from the official data, not typed by hand: USITC for the US, the UK Trade Tariff for the UK and the EU.
- Ruling quotes are checked word for word against the ruling text, and rulings that are revoked or modified are removed.