{
  "summary": "HS code 9701.99 covers paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand- painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques, other than those classified in 9701.91 and 9701.92. It sits in heading 97.01 (paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand- painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques) in chapter 97 (works of art, collectors' pieces and antiques). Other goods of heading 97.01 are classified under 9701.21 (of an age exceeding 100 years, paintings, drawings and pastels), 9701.22 (of an age exceeding 100 years, mosaics), 9701.29 (of an age exceeding 100 years, other), 9701.91 (other, paintings, drawings or pastels) and 1 other.",
  "updatedAt": "2026-10-13",
  "facts": [
    {
      "label": "HS code",
      "value": "9701.99",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Covers",
      "value": "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand- painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Heading",
      "value": "97.01: Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand- painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques",
      "source": "border.bot release GLOBAL:hs #1",
      "url": "https://staging.border.bot/hs-codes/9701"
    },
    {
      "label": "Chapter",
      "value": "97: Works of art, collectors' pieces and antiques",
      "source": "border.bot release GLOBAL:hs #1",
      "url": "https://staging.border.bot/hs-codes/97"
    },
    {
      "label": "Edition",
      "value": "HS2022",
      "source": "border.bot release GLOBAL:hs #1"
    },
    {
      "label": "Duty rates",
      "value": "Set by each country’s tariff",
      "source": null,
      "url": "https://staging.border.bot/countries"
    }
  ],
  "faq": [
    {
      "question": "What does HS code 9701.99 cover?",
      "answer": "HS code 9701.99 covers paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand- painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques, other than those classified in 9701.91 and 9701.92."
    },
    {
      "question": "Which heading and chapter is HS code 9701.99 in?",
      "answer": "HS code 9701.99 is in heading 97.01 (paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand- painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques) in chapter 97 (works of art, collectors' pieces and antiques)."
    },
    {
      "question": "Where are goods of heading 97.01 classified when 9701.99 doesn’t fit?",
      "answer": "Other goods of heading 97.01 are classified under 9701.21 (of an age exceeding 100 years, paintings, drawings and pastels), 9701.22 (of an age exceeding 100 years, mosaics), 9701.29 (of an age exceeding 100 years, other), 9701.91 (other, paintings, drawings or pastels) and 1 other."
    }
  ],
  "sections": [
    {
      "id": "covers",
      "title": "What this code covers",
      "text": [
        "HS code 9701.99 covers paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand- painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques, other than those classified in 9701.91 and 9701.92.",
        "The legal text of the subheading is “Other: Other”, read under “Other”, in HS2022."
      ]
    },
    {
      "id": "not-covered",
      "title": "What it doesn’t cover",
      "text": [
        "Other goods of heading 97.01 are classified under 9701.21 (of an age exceeding 100 years, paintings, drawings and pastels), 9701.22 (of an age exceeding 100 years, mosaics), 9701.29 (of an age exceeding 100 years, other), 9701.91 (other, paintings, drawings or pastels) and 1 other."
      ]
    },
    {
      "id": "structure",
      "title": "How it is structured",
      "text": [
        "9701.99 is a six-digit subheading. Its first two digits, 97, are the chapter; the first four, 9701, are heading 97.01; the last two, 99, identify the subheading within the heading.",
        "Countries add their own digits after these six for their national tariff lines."
      ]
    },
    {
      "id": "other-countries",
      "title": "In other countries",
      "text": [
        "No national tariff lines under 9701.99 are live on border.bot yet. Tariffs built on the Harmonized System (HS2022) use 9701.99 at six digits and add their own digits after it."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The Harmonized System legal text comes from border.bot release 1 (edition HS 2022), imported from a file, and has been live since 13 October 2026.",
        "This page was last updated on 13 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "hs-subheading",
    "edition": "HS2022",
    "chapter": {
      "code": "97",
      "description": "Works of art, collectors' pieces and antiques"
    },
    "heading": {
      "code": "9701",
      "description": "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand- painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques"
    },
    "subheading": {
      "code": "970199",
      "description": "Other: Other",
      "levels": [
        "Other",
        "Other"
      ],
      "english": null,
      "keywords": []
    },
    "siblings": [
      {
        "code": "970121",
        "description": "Of an age exceeding 100 years: Paintings, drawings and pastels"
      },
      {
        "code": "970122",
        "description": "Of an age exceeding 100 years: Mosaics"
      },
      {
        "code": "970129",
        "description": "Of an age exceeding 100 years: Other"
      },
      {
        "code": "970191",
        "description": "Other: Paintings, drawings and pastels"
      },
      {
        "code": "970192",
        "description": "Other: Mosaics"
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    "related": [],
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      "code": "970192",
      "description": "Other: Mosaics",
      "indexable": true
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    "next": {
      "code": "970210",
      "description": "Of an age exceeding 100 years",
      "indexable": true
    },
    "schedules": [],
    "provenance": [
      {
        "dataset": "GLOBAL:hs",
        "country": "GLOBAL",
        "kind": "hs",
        "seq": 1,
        "version": "mytraddal hs2022.csv (HS 2022)",
        "liveAt": "2026-10-13T08:43:06.218Z",
        "origin": "upload",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-13T08:43:06.218Z",
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    "pages": 1,
    "size": 100,
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  "next": "https://staging.border.bot/hs-codes/970210",
  "links": {
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  "code": "970199",
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://staging.border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
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}