Hanging Scroll
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 4823908680 | 35.0% | CN | US | Official Doc |
| 9701910000 | 10.0% | CN | US | Official Doc |
| 4414900000 | 21.4% | CN | US | Official Doc |
| 4414100000 | 21.4% | CN | US | Official Doc |
| 4823906700 | 35.0% | CN | US | Official Doc |
| 9701990000 | 17.5% | CN | US | Official Doc |
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AI Analysis
🖼️ Hanging Scrolls (挂轴)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional-Level Clearance Strategy
📌 I. Product Definition & Classification: What Exactly Is a "Hanging Scroll"?
A hanging scroll is a traditional East Asian mounting form for art, calligraphy, or textiles, designed for vertical display. In international trade, its classification is highly debated because it straddles the line between artwork, paper product, and wooden frame.
The core dispute lies in its material composition and primary function: * As Artwork: It is a decorative painting or calligraphy piece → Falls under Chapter 97. * As Paper: It is made of paper, silk, or silk-like fabric → Falls under Chapter 48. * As Frame/Structure: If mounted on a wooden backing or frame → Falls under Chapter 44.
⚠️ Key Distinction Point:
- If the scroll is primarily viewed as a decorative art piece (painting/calligraphy) → 9701.91.00.00 or 9701.99.00.00
- If the scroll is considered a paper product (regardless of content) → 4823.90.86.80 or 4823.90.67.00
- If the scroll is defined by its wooden support/frame → 4414.90.00.00 or 4414.10.00.00
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Applicable Scenario | Total Tax Rate (US Import from CN) |
|---|---|---|---|
9701.91.00.00 |
Paintings, drawings, and pastes, other than those of heading 9702: Other, of paper or cardboard | Decorative Art Form: Scrolls viewed as decorative paintings/pictures | 10.0% |
9701.99.00.00 |
Other paintings, drawings, and pastes (e.g., fabric-based, mixed media) | Artwork Category: Scrolls on fabric, silk, or non-paper materials | 17.5% |
4823.90.86.80 |
Other paper, paperboard, cellulose wadding and webs of cellulose fibers: Cut to size or shape; other | Paper Product: Scrolls made of paper, regardless of artistic value | 35.0% |
4823.90.67.00 |
Other paper, paperboard...: Of paper or paperboard, cut to size or shape | Paper Product: Similar to above, specific to paper-based scrolls | 35.0% |
4414.90.00.00 |
Wood picture, photograph, picture or photograph frames, mirror frames and similar frames | Wooden Frame: Scrolls mounted on or treated as wooden decorative frames | 21.4% |
4414.10.00.00 |
Wooden picture, photograph, picture or photograph frames: Of bamboo or other tropical wood | Tropical Wood: Scrolls with frames made specifically of tropical wood (e.g., rosewood, mahogany) | 21.4% |
🔍 Key Reminder:
- Artwork vs. Commodity: Customs may classify your scroll as 9701 (Art) if it has clear artistic merit, provenance, or is sold as fine art.
- Mass Production: If the scroll is mass-produced, low-cost, and lacks artistic uniqueness, customs often reclassify it as 4823 (Paper) or 4414 (Frame).
- Material Matters: A silk scroll is not paper, so it cannot go to 4823 unless interpreted broadly as "paper-like product."
💰 III. 2026 Latest Tariff Rate Breakdown (Including Additional Duties & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: From November 10, 2025 (including subsequent imports)
🎯 1. 9701.91.00.00 — Paintings/Drawings (Paper/Cardboard Based)
| Item | Content |
|---|---|
| Base Tariff | 0% (ad valorem) |
| USITC Additional Tariff | 0% (Footnote 9903.88.01 does not apply to 9701) |
| IEEPA Additional Tariff | +10% (Section 301/IEEPA on Chinese goods) |
| Total Tax Rate | 10.0% |
| Tax Calculation | CIF Value × 10% |
| De Minimis Eligibility | ❌ No (Section 301 duties apply to de minimis if over threshold, but generally full duty applies) |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:9701.91.00.00 |
📌 Explanation:
- This is the most favorable classification if the scroll is accepted as "art."
- Only the IEEPA 10% applies. No 301 Section 25% or 10% additional tariffs on Chapter 97.
- Why? Chapter 97 (Art/Collectibles) often enjoys lower or zero base tariffs, and Section 301 exclusions sometimes apply, but currently, only the 10% IEEPA remains.
🎯 2. 9701.99.00.00 — Other Paintings/Drawings (e.g., Fabric/Silk)
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Additional Tariff | 0% |
| IEEPA Additional Tariff | +7.5% (Partial reduction or specific rate for this subheading) |
| IEEPA Additional Tariff (Other) | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:9701.99.00.00 |
📌 Note:
- Slightly higher than 9701.91 due to different material classification.
- Still significantly cheaper than paper or wood classifications.
🎯 3. 4823.90.86.80 & 4823.90.67.00 — Paper Products
| Item | Content |
|---|---|
| Base Tariff | 0% |
| USITC Additional Tariff | +25% (Section 301) |
| IEEPA Additional Tariff | +10% (Section 301/IEEPA) |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4823.90.86.80 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- If customs decides your scroll is just "paper" (e.g., a printed decorative scroll without artistic provenance), you pay 35%.
- This is a high-risk classification for high-value art scrolls.
🎯 4. 4414.90.00.00 & 4414.10.00.00 — Wooden Frames
| Item | Content |
|---|---|
| Base Tariff | 3.9% |
| USITC Additional Tariff | +7.5% (Section 301) |
| IEEPA Additional Tariff | +10% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | IEEPA:9903.01.25 → USITC:4414.90.00.00 |
📌 Note:
- Applies if the scroll is mounted on a wooden backing or considered a "frame."
- Base tariff is not 0%, which makes it more expensive than the Art classification (10%).
🛠️ IV. Customs Clearance Practical Advice (Avoid Pitfalls)
✅ 1. Documentation Checklist (Essential)
| Document | Required? | Explanation |
|---|---|---|
| ✅ Product Description | ✔️ | Must specify material (e.g., "Silk Hanging Scroll," "Paper Calligraphy Scroll") |
| ✅ Photos | ✔️ | Show the scroll fully mounted, including any wooden rods/frame |
| ✅ Commercial Invoice | ✔️ | Clearly state value and purpose (e.g., "Decorative Art," not "Paper Material") |
| ✅ Proof of Artistic Value | ✔️ | If claiming HS 9701, provide artist info, certificate of authenticity, or gallery receipt |
| ✅ Packing List | ✔️ | Detail components (scroll body, mounting rods, case) |
✅ 2. Declaration Strategy (Key Tips)
🔥 "Declare as Art, Not as Paper or Wood!"
| Scenario | Correct Declaration | Wrong Approach |
|---|---|---|
| High-value Calligraphy/Painting | HS: 9701.91.00.00Desc: "Hand-painted Calligraphy on Silk, Decorative Art" |
"Paper Hanging Scroll" → 35% Tax |
| Mass-produced Decorative Scroll | HS: 9701.99.00.00 or 4414.90.00.00 |
Misdeclaring as Art → Risk of penalty |
| Scroll with Wooden Frame | HS: 9701.99.00.00 (if art is primary) |
HS: 4414.10.00.00 → 21.4% Tax |
| Plain Paper Decoration | HS: 4823.90.86.80 |
Avoid declaring as Art → 35% Tax |
✅ 3. Special Cases Handling
| Situation | Recommendation |
|---|---|
| Silk vs. Paper | Silk scrolls are more likely to be accepted as Art (9701) than paper scrolls, which are often seen as Paper (4823). |
| Artistic Proof | Provide artist CV, exhibition history, or purchase receipt to justify HS 9701. |
| Customs Examination | Be prepared to explain the artistic nature. If deemed "commercial decoration," it may be reclassified. |
| Pre-Ruling | Apply for an Advance Ruling from CBP if shipping high-value items. This locks in the HS code. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (CN Origin) | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9701.91.00.00 |
10% | None | Best option for art |
| 🇨🇳 China | 9701.91.00.00 |
0% | None | Artworks often duty-free in China too |
| 🇪🇺 EU | 9701.90.00 |
0% | CE (if wood) | No additional tariffs |
| 🇬🇧 UK | 9701.90.00 |
0% | None | Post-Brexit alignment |
| 🇦🇺 Australia | 9701.90.00 |
5% | None | Low duty |
📌 Conclusion:
- USA is the only major market with high tariffs, but Chapter 97 (Art) offers a significant advantage (10% vs. 35%).
- China exports benefit from 0% duty in most countries, but US imports suffer.
📌 VI. Common Errors & Pitfalls (Lessons Learned)
❌ Error 1: Declaring a silk painting as "Paper Product" (4823)
👉 Result: Pay 35% instead of 17.5% → Overpay by 17.5%!
❌ Error 2: Declaring a mass-produced print as "Handmade Art" (9701)
👉 Result: Customs may reject, reclassify to 4823 or 4414, and impose penalties for false declaration.
❌ Error 3: Ignoring wooden frame components
👉 Result: If the scroll is primarily a wooden frame with art, it may be classified under 4414 (21.4%) instead of 9701 (10%).
✅ Correct Practice:
"Hanging Scroll, Hand-painted Calligraphy on Silk, Decorative Art, Model XYZ, Certificate of Authenticity Included"
🎯 VII. Conclusion: Professional Declaration, Save Costs, Ensure Smooth Clearance
🎯 Remember the Rules:
🔹 "Art is 10%, Paper is 35%, Frame is 21%. Declare wisely!"
🔹 "Proof of Art = Lower Tax. Paper Proof = Higher Tax."
📌 Pro Tip:
If your hanging scroll is high-value art, always provide artist information and certificates.
If it is decorative/commercial, be prepared for 35% (Paper) or 21.4% (Frame) tariffs.
📣 Action Step:
📞 Contact a licensed customs broker + Provide product images + Apply for HS Code Pre-Ruling if unsure.
🚀 Ensure your hanging scrolls clear customs smoothly, minimize tax, and maximize profit!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Every Dollar Saved is a Dollar Earned!
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About HS Code Classification
The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.
Each HS code follows a hierarchical structure:
- Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
- Heading (4 digits) — More specific grouping within the chapter
- Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
- National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes
Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.
When importing from CN to US, the applicable tariff rates may include:
- Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
- General rate — Applied to countries without trade agreements
- Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties
The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.