Rembrandt's 'The Night Watch' Original Painting

This iconic 17th-century oil painting on canvas, executed entirely by hand by Rembrandt van Rijn in 1642, depicts a militia company in dramatic light and shadow. It qualifies under HTS 9701.21.00.00 as a painting over 100 years old, hand-executed, and not a mass-produced reproduction or hand-decorated manufactured article.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

9701.91.00.00Same rate: 17.5%

If age does not exceed 100 years

Modern hand-executed paintings, drawings, and pastels fall under the contemporary subheading rather than antiques.

9706Lower: 10% vs 17.5%

If specifically antiques over 100 years and not fitting prior headings

Chapter note prioritizes 9701 for paintings, but 9706 catches other antiques; frames not normal to the article classified separately.

4911.91Lower: 10% vs 17.5%

If mass-produced printed reproductions

Reproductions via mechanical processes exclude hand-executed originals and go to printed matter chapter.

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Import Tips & Compliance

Obtain a certificate of authenticity from a recognized art expert or auction house verifying age exceeding 100 years and hand-execution

Comply with cultural property export/import laws (e.g

UNESCO conventions) and provide provenance documentation to avoid seizures

Declare with detailed condition reports; common pitfall is misclassifying restored pieces as original without disclosure