Painting by Numbers
CN → US| HS编码 | 关税税率 | 原产国 | 目的国 | 文档 |
|---|---|---|---|---|
| 4911914040 | 17.5% | CN | US | 官方文档 |
| 4911912020 | 10.0% | CN | US | 官方文档 |
| 970100 | 0.0% | CN | US | 官方文档 |
| 970300 | 0.0% | CN | US | 官方文档 |
| 3213100000 | 0.0% | CN | US | 官方文档 |
| 3213900000 | 38.4% | CN | US | 官方文档 |
| 9701910000 | 17.5% | CN | US | 官方文档 |
| 9701990000 | 17.5% | CN | US | 官方文档 |
商品图片
AI分析
🎨 Painting by Numbers (and Related Artistic Works)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Artistic Goods"?
"Painting by Numbers" falls under the broader category of Works of Art. In international trade, artistic goods are strictly defined by their method of creation, commercial value, and physical form. The key distinction lies between hand-executed art, decorative plaques, and printed mass-produced items.
Hand-Executed Artworks: Paintings, drawings, and pastels created entirely by hand (including those executed using the "painting by numbers" technique if marketed as artistic works).
Decorative Items: Mosaics, collages, and similar decorative plaques.
Printed Matter: Reproduced images, posters, or lithographs.
⚠️ Key Distinction Points:
- If the item is a hand-painted or hand-drawn work (including "painting by numbers" kits sold as art or finished hand-executed pieces) → It generally falls under Chapter 97 (Works of Art, Collectors' Pieces and Antiques).
- If the item is a printed reproduction (e.g., a poster, lithograph, or photo) → It falls under Chapter 49 (Printed Books, Newspapers, Pictures and Photographs).
- If the item is art supplies (paints, brushes) → It falls under Chapter 32 (Paints and Varnishes).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
Based on the provided <DATA>, here is the precise classification for items related to "Painting by Numbers" and associated artistic materials:
| HS Code | Product Description | Applicability | Tax Rate (Total) |
|---|---|---|---|
9701.00 |
Paintings, drawings, and other works of art, including those made by the technique of "painting by numbers"; whether or not in sets or in frames | Original Hand-Executed Art: Finished artworks or kits explicitly classified as artistic works/sets | ⚠️ Error (See Note Below) |
9703.00 |
Works of art, collectors' pieces, and antiques, not elsewhere specified or included; including those made by the technique of "painting by numbers" | Original Hand-Executed Art: Standalone artistic works, collectors' pieces, or antiques created via painting techniques | ⚠️ Error (See Note Below) |
9701.91.00.00 |
Other paintings, drawings, and pastels (not of heading 4906, not hand-decorated articles) | Specific Hand-Executed Works: Paintings, drawings, and pastels executed entirely by hand | 7.5% |
9701.99.00.00 |
Other | Other Hand-Executed Works: Any other hand-executed artistic works not specified above | 7.5% |
3213.10.00.00 |
Artists' colors in sets | Art Supplies: Sets of paints (tablets, tubes, jars, etc.) used for painting | 0.0% |
3213.90.00.00 |
Other artists' colors | Art Supplies: Non-set paints or other artistic coloring materials | 0.0% |
4911.91.40.40 |
Other printed pictures, designs, and photographs (printed not over 20 years) | Printed Reproduction: Mass-produced printed images, not hand-executed | 7.5% |
4911.91.20.20 |
Lithographs on paper or paperboard (posters, ≤0.51mm thickness) | Printed Posters: Commercial lithograph posters | 0.0% |
🔍 Important Note on
9701.00and9703.00:
The source data indicates a "Failed to retrieve tax information" status for these main headings. This usually implies:
1. These are parent headings requiring sub-classification into specific sub-headings (like9701.91or9701.99) for accurate duty calculation.
2. Specific country-level regulations or recent tariff changes may require Advance Rulings for these broad categories.
3. Recommendation: For "Painting by Numbers" as a finished artwork, customs often prefer sub-classification under9701.91.00.00(if it fits the definition of painting/drawing) or9701.99.00.00(if considered "other"). Always verify with local customs authorities as the "Error" status suggests incomplete data for the generic parent codes.
💰 III. 2026 Latest Tariff Rate Details (Including Additional Duties)
✅ Applicable Jurisdiction: Based on the tax details provided (7.5% total), this likely reflects a jurisdiction with specific trade agreements or standard tariffs (e.g., certain regions with 0% base + 7.5% additional duty, or a consolidated rate).
✅ Origin: Not specified, but tax details show "Base Duty: 0.0%, Additional Duty: 7.5%".
✅ Effective Time: Current 2026 tariff schedule.
🎯 1. Hand-Executed Artworks (9701.91.00.00 & 9701.99.00.00)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty | 7.5% |
| Total Tariff | 7.5% |
| Calculation | CIF Value × 7.5% |
| De Minimis Exemption | ❌ Generally Not Applicable for art (value often exceeds thresholds, and art is rarely exempt) |
📌 Explanation:
- "Painting by Numbers" finished works are considered artistic works.
- If classified under9701.91.00.00(specific paintings/drawings) or9701.99.00.00(other), the rate is 7.5%.
- This is significantly lower than printed reproductions (4911.91.40.40) which also carry 7.5%, but higher than art supplies (3213.10.00.00/3213.90.00.00) which are 0%.
🎯 2. Art Supplies (3213.10.00.00 & 3213.90.00.00)
| Item | Content |
|---|---|
| Base Tariff | 0.0% |
| Additional Duty | 0.0% |
| Total Tariff | 0.0% |
| Calculation | CIF Value × 0% |
| De Minimis Exemption | ✅ Likely Applicable (if value is low enough) |
📌 Explanation:
- Paints, colors, modifying tints (tablets, tubes, jars, sets) are classified under Chapter 32.
- Rate: 0%. This is crucial for businesses importing painting kits (the unopened product) vs. finished artworks (the painted product).
- Kit vs. Art: An unopened "Painting by Numbers Kit" containing canvases, paints, and brushes may be classified differently than a finished painting. Kits might be classified under HS 9701 (if marketed as art sets) or Chapter 96 (brushes) / Chapter 32 (paints). However, based strictly on the provided<DATA>, only paints (3213.x.x) are explicitly listed at 0%.
🎯 3. Printed Reproductions (4911.91.40.40 & 4911.91.20.20)
| Item | Content |
|---|---|
Printed Pictures/Photographs (4911.91.40.40) |
7.5% |
Lithographs/Posters (4911.91.20.20) |
0.0% |
📌 Explanation:
- Printed images (mass-produced, not hand-executed) are taxed at 7.5%.
- Posters/Lithographs (≤0.51mm thickness) are taxed at 0.0%.
- Warning: If you sell "Painting by Numbers" as a printed image (e.g., a poster you can frame), it might qualify for 0% if it meets the "poster" definition. If it's a printed picture (not a poster), it’s 7.5%.
🛠️ IV. Customs Clearance Practical Advice (Real-World Pitfall Guide)
✅ 1. Documentation Checklist (Must-Have)
| Document | Required | Description |
|---|---|---|
| ✅ Product Description | ✔️ | Must clearly state: "Painting by Numbers" – specify if it is a Kit or Finished Artwork. |
| ✅ Photos | ✔️ | Clear images of the product, packaging, and any labels showing origin and contents. |
| ✅ Composition List | ✔️ | If it’s a Kit: List all items (canvas, paints, brushes). This helps customs classify each component or the whole kit correctly. |
| ✅ Certificate of Origin | ✔️ | Required for potential preferential rates (if available). |
| ✅ Commercial Invoice | ✔️ | Must match the declared HS Code and value. |
| ✅ Artistic Declaration | ✔️ | If claiming Hand-Executed Art status, provide a declaration that the item is a unique work of art, not a mass-produced print. |
✅ 2. Declaration Tips (Key Mnemonics)
🔥 "Kit vs. Art: Separate or Bundle? Description Matters!"
| Scenario | Correct Declaration | Incorrect Practice |
|---|---|---|
| Unopened Kit (Canvas + Paints + Brushes) | Declare as "Painting Kit" or list components. May qualify for 0% on paints (3213) if separated, or 7.5% if classified as art set (9701). |
Declare as "Art Supply" without detail → Risk of misclassification. |
| Finished Painting (Hand-Executed) | Declare as "Hand-Executed Painting / Work of Art". HS Code: 9701.91.00.00 or 9701.99.00.00. |
Declare as "Printed Picture" → 7.5% (same rate, but risk of fraud penalty if not printed). |
| Printed Reproduction (Mass-produced) | Declare as "Printed Picture/Lithograph". HS Code: 4911.91.40.40 or 4911.91.20.20. |
Declare as "Hand-Executed Art" → High Risk of Audit & Penalty. |
| Poster (≤0.51mm) | Declare as "Poster / Lithograph". HS Code: 4911.91.20.20. |
N/A |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| "Painting by Numbers" Kit | If the kit contains paints (3213), brushes (9603), and canvas (4801), customs may require separate declaration for each component. If declared as a single item, it may be classified under the most specific heading (often 9701 if marketed as art). Rate: Likely 7.5% unless components are declared separately. |
| Finished "Painting by Numbers" Art | If the product is a completed painting (even if guided by numbers), it is considered a work of art. Use 9701.91.00.00 or 9701.99.00.00. Rate: 7.5%. |
| Printed "Painting by Numbers" Image | If the product is a printed image that the buyer paints over, it is printed matter. Use 4911.91.40.40 (if general picture) or 4911.91.20.20 (if poster). Rate: 7.5% or 0.0% respectively. |
| Art Supplies Only | If only paints are imported, use 3213.10.00.00 (sets) or 3213.90.00.00 (other). Rate: 0.0%. |
🌍 V. Global Market Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff | Certification | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 9701.91.00.00 |
7.5% (as per data) | FCC (if electronic kits) | Art is generally low-tariff, but "Painting by Numbers" kits may be scrutinized for component classification. |
| 🇨🇳 China | 9701.91.00.00 |
Varies | CCC (if applicable) | Check for "Painting by Numbers" specific guidelines. |
| 🇪🇺 EU | 9701.91.00.00 |
Varies | CE (if applicable) | Art works often have low or zero tariffs in EU under certain agreements. |
| 🇬🇧 UK | 9701.91.00.00 |
Varies | UKCA | Post-Brexit rules may apply. |
📌 Conclusion:
- Art Supplies (paints) are 0% in the provided data.
- Finished Art and Printed Pictures are 7.5%.
- Posters are 0%.
- Key Strategy: If you are selling kits, consider declaring components separately to potentially reduce tax. If selling finished art, ensure proper classification as hand-executed to avoid misclassification penalties.
📌 VI. Common Mistakes & Pitfalls (Lessons Learned)
❌ Mistake 1: Declaring a Painting Kit as "Finished Art".
👉 Consequence: Customs may reject the "art" claim if no proof of hand-execution is provided, leading to reclassification and delay.
❌ Mistake 2: Declaring a Printed Poster as "Hand-Executed Art".
👉 Consequence: Fraud Risk. Customs can verify if it’s a print via microscopic analysis or supplier declarations. Penalties apply.
❌ Mistake 3: Ignoring Kit Components.
👉 Consequence: If a kit contains paints (3213, 0%), brushes (9603), and canvas (4801), declaring it as a single item may lead to higher overall tax if classified under 9701 (7.5%). Separate declaration might be cheaper.
✅ Correct Practice:
"Painting by Numbers Kit: Contains 1x Canvas (HS 4801), 1x Set of Paints (HS 3213.10), 1x Brush (HS 9603). Declare separately for optimal tariff."
OR
"Finished Painting by Numbers Artwork: Hand-executed, unique piece. HS Code: 9701.91.00.00."
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mnemonic:
🔹 "Kits Can Split, Art is Art, Prints are Printed!"
🔹 "Paints 0%, Art 7.5%, Posters Free, Separate Components to Fee!"
🔹 "HS Code Defines Destiny, 7.5% vs 0% is the Gap!"
📌 Pro Tip:
If your Painting by Numbers product is a kit, consider breaking it down in the declaration:
- Paints: 3213.10.00.00 (0%)
- Canvas: 4801.x.x (Check specific rate)
- Brushes: 9603.x.x (Check specific rate)
This may result in a lower overall duty than declaring the whole kit under 9701 (7.5%).
📣 Immediate Action:
📞 Contact a Licensed Customs Broker
📄 Provide Product Photos + Component List
🚀 Apply for Advance Ruling if the product is a complex kit.
✨ Professional Clearance Starts with Precise Classification!
💼 Every Cent Saved is a Cent Earned!
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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。