WCO classification path
97011019
What is the China import tariff for HS 97011019 (其他手绘油画、粉画及其他画的原件)?
Quick answer: China MFN rate for HS 97011019 is 1%, plus VAT 13%.
"Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand- painted or and decorated manufactured articles; collages, mosaics and similar decorative plaques"
"其他手绘油画、粉画及其他画的原件"
HS code 9701101900 (Chapter 97 "Works of art, antiques"; Heading 9701 "Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand- painted or and decorated manufactured articles; collages, mosaics and similar decorative plaques") under the China tariff schedule classifies "其他手绘油画、粉画及其他画的原件". China customs apply MFN rate of 1%, General rate 50%. Statutory unit of measure: 幅/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 1% |
普通税率 General rate | 50% |
增值税率 VAT | 13% |
出口税率 Export duty | 0% |
Global Benchmark
HS-6 prefix 9701.10 across other jurisdictions