Canvas Painting with Wooden Frame
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 9701910000 | 17.5% | CN | US | 官方文档 |
| 4414900000 | 21.4% | CN | US | 官方文档 |
| 5907008090 | 35.0% | CN | US | 官方文档 |
| 5907000500 | 35.0% | CN | US | 官方文档 |
| 9701910000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Canvas Painting with Wooden Frame (Artworks & Decor)
🌐 HS Code Reference & Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Canvas Painting"?
A Canvas Painting with Wooden Frame is a hybrid product combining artistic expression with structural support. In international trade, its classification is highly sensitive because it sits at the intersection of Art/Humanities (Chapter 97) and Household Goods/Materials (Chapters 44, 59).
The core question for customs officials is: Is it primarily an "Artwork" or primarily a "Framed Object/Material"?
⚠️ Key Distinction Point:
- If the product is fully handmade by the artist and considered a unique piece of art → It leans towards Chapter 97 (Artworks).
- If the product includes a wooden stretcher/frame and is viewed as a finished household decoration item → It may lean towards Chapter 44 (Wood).
- If the focus is on the treated canvas material itself (e.g., for stage backdrops or industrial use) → It leans towards Chapter 59 (Textiles).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided data, there are four potential classifications depending on the specific nature, material, and intended use of the canvas painting.
| HS Code | Product Description | Applicable Scenario | Tax Rate (Total) |
|---|---|---|---|
9701.91.00.00 |
Paintings, drawings, and pastels, executed entirely by hand (Hand-painted Artworks) | Unique handmade canvases, oil/acrylic paintings, fine art | 17.5% |
4414.90.00.00 |
Wood picture, photo, mirror or similar frames (Includes wooden inner frame/stretcher) | Finished decorative pieces where the wooden frame is integral to the structure | 21.4% |
5907.00.80.90 |
Textile fabrics coated or covered with paint (Painted Canvas/Material) | Focus on the canvas material itself, often industrial or bulk decorative canvas | 35.0% |
5907.00.05.00 |
Other textile fabrics coated/covered, for scenery/backdrop purposes | Stage backdrops, theatrical curtains, or industrial use | 35.0% |
🔍 Key Reminder:
- Handmade vs. Machine-Printed: If it is machine-printed (not handmade), it cannot use9701.91.00.00. It must fall under Chapter 44 or 59.
- Wooden Frame Presence: If the product has a substantial wooden frame/stretcher, customs may prefer4414.90.00.00or exclude it from9701depending on local interpretation.
- High Tariff Risk:5907codes carry a 35% total tax, which is significantly higher than artistic or framed goods. Avoid this unless it is clearly industrial textile.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surtaxes & Policy Add-ons)
✅ Applicable Country: USA (US)
✅ Origin: China (CN)
✅ Effective Date: Post-November 10, 2025
🎯 1. 9701.91.00.00 —— Hand-painted Artworks
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 17.5% |
| Tax Calculation | CIF Value × 17.5% |
| De Minimis Eligibility | ❌ No (Subject to full duties) |
| Legal Basis Path | Base: 0% → Sec301: 7.5% → 122 Clause: 10% |
📌 Explanation:
- This is the lowest tax rate option, but it strictly requires the item to be fully handmade.
- Machine-printed "canvas art" cannot use this code. Misclassifying printed art here leads to severe penalties.
- The 17.5% includes both Section 301 (7.5%) and the 122 Clause (10%).
🎯 2. 4414.90.00.00 —— Wooden Picture Frames (Includes Wooden Inner Frame)
| Item | Detail |
|---|---|
| Base Tariff | 3.9% |
| Section 301 Surtax | +7.5% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 21.4% |
| Tax Calculation | CIF Value × 21.4% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 3.9% → Sec301: 7.5% → 122 Clause: 10% |
📌 Explanation:
- This code applies if the wooden frame is considered the essential character of the item, or if it's a mass-produced framed artwork.
- It is slightly more expensive than9701due to the 3.9% base tariff.
- Suitable for decorative items where the frame is a significant component.
🎯 3. 5907.00.80.90 & 5907.00.05.00 —— Painted/Coated Textile Canvas
| Item | Detail |
|---|---|
| Base Tariff | 0.0% |
| Section 301 Surtax | +25.0% |
| 122 Clause Tariff | +10% |
| Total Tax Rate | 35.0% |
| Tax Calculation | CIF Value × 35.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | Base: 0% → Sec301: 25.0% → 122 Clause: 10% |
📌 Explanation:
- These codes treat the canvas as a textile material coated with paint, often for scenery, backdrops, or industrial use.
- High Tariff Warning: The 25% Section 301 surtax makes this category very expensive.
- Avoid Misclassification: Do not use these codes for standard home decor paintings unless they are explicitly for theatrical/industrial backdrops. Using them for art is incorrect and risks customs rejection.
🛠️ IV. Clearance Practical Advice (Pitfall Avoidance Guide)
✅ 1. Required Documentation Checklist
| Document | Mandatory? | Explanation |
|---|---|---|
| ✅ Product Photos | ✔️ | Clear images showing hand-painted details (if claiming 9701) or wooden frame structure (if claiming 4414). |
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Hand-painted Canvas Art" or "Canvas Painting with Wooden Frame." Avoid vague terms like "Decoration." |
| ✅ Description of Production | ✔️ | If using 9701.91.00.00, provide a declaration stating: "This item is entirely hand-painted by an artist, not machine-printed." |
| ✅ Material Breakdown | ✔️ | Specify if the frame is wood and the canvas is cotton/linen. |
| ✅ Certificate of Origin | ✔️ | Required for US imports from China. |
✅ 2. Declaration Tips (Key Strategy)
🔥 "Be Honest, Be Specific, Choose the Right Code!"
| Scenario | Correct HS Code | Incorrect Code | Consequence of Error |
|---|---|---|---|
| Handmade Oil/Acrylic Painting | 9701.91.00.00 (17.5%) |
5907.00.80.90 (35.0%) |
Overpaying taxes by ~17.5%. Customs may still audit and fine you for incorrect description. |
| Machine-Printed Canvas Art | 4414.90.00.00 (21.4%) |
9701.91.00.00 (17.5%) |
Underpayment Risk: Customs will reclassify, demand back taxes + penalties. |
| Heavy Wooden Framed Art | 4414.90.00.00 (21.4%) |
9701.91.00.00 |
If the wooden frame is substantial, customs may argue for 4414. |
| Theatrical Stage Canvas | 5907.00.05.00 (35.0%) |
9701.91.00.00 |
Using art code for industrial textile leads to rejection. |
📌 Critical Advice:
- If you sell mass-produced, printed canvas art (e.g., from Alibaba or print farms), DO NOT use9701.91.00.00. Use4414.90.00.00.
- If you are an artist selling original, hand-painted works, use9701.91.00.00for the lower tax rate. Keep proof of authenticity.
✅ 3. Special Cases & Handling
| Case | Handling Advice |
|---|---|
| Mixed Packaging | If selling art + separate frames, declare them together as a complete set under the primary item (Art or Frame). |
| Large Size (>150cm) | May attract additional scrutiny. Ensure dimensions are clearly stated on the invoice. |
| Antique vs. New | If >100 years old, different rules may apply (though rare for modern canvas). Standard rules above apply to new items. |
🌍 V. Global Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Total Tax (China Origin) | Notes |
|---|---|---|---|
| 🇺🇸 USA | 9701.91.00.00 (Handmade) or 4414.90.00.00 (Printed/Frame) |
17.5% - 21.4% | High scrutiny on "Handmade" claims. 122 Clause applies. |
| 🇨🇳 China | 9701.10.00.00 |
0% - 9% | Domestic trade has different rates. No 122 Clause. |
| 🇪🇺 EU | 9701.10 |
0% (Most) | VAT applies separately. No Section 301. |
| 🇬🇧 UK | 9701.10 |
0% | Post-Brexit rules. VAT applies. |
| 🇦🇺 Australia | 9701.10 |
5% | GST applies on top. |
📌 Conclusion:
- The USA is the most complex market due to Section 301 and 122 Clause surtaxes.
- Accuracy in classification is crucial. Misclassifying printed art as handmade can lead to fines. Misclassifying handmade art as textile leads to unnecessary cost.
📌 VI. Common Errors & Pitfall Guide (Lessons Learned)
❌ Error 1: Declaring machine-printed canvas art as 9701.91.00.00.
👉 Consequence: Customs detects "pixelated" edges or batch numbers. Reclassification to 4414 or 5907, fines, and delays.
❌ Error 2: Ignoring the Wooden Frame.
👉 Consequence: If the frame is heavy/substantial, customs may split the shipment or reclassify to 4414. Always declare the complete item.
❌ Error 3: Using 5907 codes for Home Decor.
👉 Consequence: Unnecessary 35% tax. Only use for industrial/backdrop purposes.
❌ Error 4: Vague Description: "Canvas Picture."
👉 Consequence: Customs holds shipment for clarification. Delay in clearance.
✅ Correct Approach:
"Hand-Painted Canvas Art, Oil on Linen, Size 24x36, No Wooden Frame" →
9701.91.00.00
"Canvas Wall Art, Machine-Printed, Stretched on Wooden Stretcher Bars, 24x36" →4414.90.00.00
🎯 VII. Conclusion: Professional Declaration, Cost Savings, Efficient Clearance!
🎯 Remember These Keys:
🔹 "Handmade is 17.5%, Printed/Frame is 21.4%, Textile is 35%."
🔹 "Proof of Handmade is mandatory for 9701. Without it, you pay more."
🔹 "122 Clause adds 10% to ALL these codes for China origin."
📌 Tip:
If you are an artist, keep dated photos of your creative process.
If you are a retailer of printed art, do not claim "Handmade." Use 4414.90.00.00 to stay compliant and avoid audits.
📣 Immediate Action:
📞 Consult a licensed customs broker.
📄 Prepare clear product images and descriptions.
🚀 Choose the right HS Code to save money and ensure smooth clearance!
✨ Professional Customs Clearance Starts with Accurate Classification!
💼 Your every dollar saved is worth the precision!
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关于 HS 编码归类
协调制度（HS）是由世界海关组织（WCO）制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构：
- 章（2 位）——商品大类（例如：第 84 章：机器和机械设备）
- 品目（4 位）——章内的更具体分类
- 子目（6 位）——国际通用细分，所有 WCO 成员国统一使用
- 本国细分（8-10 位）——各国自行扩展的细分编码，如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时，适用的关税税率可能包括：
- 最惠国（MFN）税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税，如 301 条款（反倾销）、232 条款（国家安全）或反补贴税
本页内容仅供参考。如需正式归类，请咨询当地海关或持牌报关代理。