9701

Analysis

Heading 9701 of the Harmonized Tariff Schedule covers painting, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufacture articles; collages, mosaics and similar decorative plaques. It divides into 6 six-digit subheadings and 6 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.

Every one of its 6 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

The largest subheadings are 9701.21 (unnamed, 1 line), 9701.22 (unnamed, 1 line), 9701.29 (unnamed, 1 line) and 9701.91 (unnamed, 1 line).

Its median rate of duty-free sits at the 50th percentile of the headings in chapter 97.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.