| HS Code | Official Doc | Tariff Rate | Origin | Destination | Effective Date |
|---|---|---|---|---|---|
| 9701290000 | Doc | 37.5% | CN | US | 2025-05-12 |
| 9701990000 | Doc | 37.5% | CN | US | 2025-05-12 |
| 4906000000 | Doc | 37.5% | CN | US | 2025-05-12 |
| 4911911000 | Doc | 37.5% | CN | US | 2025-05-12 |
| 4823904000 | Doc | 55.0% | CN | US | 2025-05-12 |
| 9610000000 | Doc | 33.5% | CN | US | 2025-05-12 |
HS Code Classification & Tax Details for "SCROLL PAINTING" & Related Items
This document provides a breakdown of the HS codes provided for items related to "SCROLL PAINTING", along with their corresponding tax details. We'll cover each code, explain its meaning, and highlight important considerations for import.
Understanding HS Codes:
HS (Harmonized System) codes are internationally standardized codes used to classify traded products. They are crucial for determining tariffs, trade regulations, and statistical reporting. The first six digits are generally standardized globally, while additional digits may vary by country.
1. 9701.29.00.00 – Paintings, Drawings & Pastels (Over 100 Years Old)
- 97: Chapter 97 – Works of art, collectors’ pieces and antiques. This chapter covers a wide range of artistic and collectible items.
- 01: Paintings, drawings and pastels, executed entirely by hand. Specifically focuses on original artwork created by hand.
- 29: Of an age exceeding 100 years. This sub-heading specifically targets antiques.
- 00.00: Further specification – generally used for statistical purposes.
- Tax Details:
- Basic Duty: 0.0%
- Additional Tariff: 7.5% (increasing to 30% after April 2, 2025)
- Total Tax: 37.5%
- Important Considerations: Authenticity and age verification are critical for this classification. You may need to provide documentation (appraisals, provenance records) to support the claim of being over 100 years old.
2. 9701.99.00.00 – Paintings, Drawings & Pastels (Other)
- 97: Works of art, collectors’ pieces and antiques.
- 01: Paintings, drawings and pastels, executed entirely by hand.
- 99: Other. This covers hand-executed paintings, drawings, and pastels not exceeding 100 years old.
- 00.00: Further specification.
- Tax Details:
- Basic Duty: 0.0%
- Additional Tariff: 7.5% (increasing to 30% after April 2, 2025)
- Total Tax: 37.5%
- Important Considerations: Confirm that the artwork is genuinely executed entirely by hand. Machine-made reproductions or prints will fall under a different classification.
3. 4906.00.00.00 – Plans & Drawings for Technical Purposes
- 49: Chapter 49 – Printed books, newspapers, pictures and other products of the printing industry.
- 06: Plans and drawings for architectural, engineering, industrial or commercial purposes. This specifically covers original technical drawings.
- 00.00: Further specification.
- Tax Details:
- Basic Duty: 0.0%
- Additional Tariff: 7.5% (increasing to 30% after April 2, 2025)
- Total Tax: 37.5%
- Important Considerations: This code applies to original hand-drawn technical drawings. Photocopies or reproductions will be classified differently.
4. 4911.91.10.00 – Printed Pictures & Photographs (Over 20 Years Old)
- 49: Printed books, newspapers, pictures and other products of the printing industry.
- 11: Other printed matter, including printed pictures and photographs.
- 91: Pictures, designs and photographs.
- 10: Printed over 20 years at time of importation.
- Tax Details:
- Basic Duty: 0.0%
- Additional Tariff: 7.5% (increasing to 30% after April 2, 2025)
- Total Tax: 37.5%
- Important Considerations: Confirm the date of printing. Documentation may be required.
5. 4823.90.40.00 – Frames & Mounts for Photographic Slides
- 48: Chapter 48 – Manufacture of articles of paper or paperboard, cellulose wadding or webs of cellulose fibres.
- 23: Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape.
- 90: Other.
- 40: Frames or mounts for photographic slides.
- Tax Details:
- Basic Duty: 0.0%
- Additional Tariff: 25.0% (increasing to 30% after April 2, 2025)
- Total Tax: 55.0%
- Important Considerations: Ensure the item is primarily composed of paper or paperboard.
6. 9610.00.00.00 – Slates & Boards with Writing/Drawing Surfaces
- 96: Chapter 96 – Miscellaneous manufactured articles.
- 10: Slates and boards with writing or drawing surfaces, whether or not framed.
- 00.00: Further specification.
- Tax Details:
- Basic Duty: 3.5%
- Additional Tariff: 0.0% (increasing to 30% after April 2, 2025)
- Total Tax: 33.5%
- Important Considerations: This code applies to items specifically designed for writing or drawing.
Important Reminders:
- Material Composition: The material composition of each item is crucial for accurate classification.
- Intended Use: The primary intended use of the item will also influence the HS code.
- April 2, 2025 Tariff Changes: Be aware of the upcoming tariff changes on April 2, 2025.
- Documentation: Keep detailed records of the item's origin, material composition, and intended use.
- Consult with a Customs Broker: For complex items or large shipments, it is highly recommended to consult with a licensed customs broker to ensure accurate classification and compliance.
Disclaimer: This information is for general guidance only and does not constitute professional advice. Tariff rates and regulations are subject to change. Always verify the latest information with the relevant customs authorities.