The table below lists the 3 tariff lines under HS 970191. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 9701911100 | Other original thangka documents | 6% | - | 0% | 13% | 10% | More | |
| 9701911900 | Original copies of other hand drawn oil paintings, powder paintings, and other paintings | 1% | - | 0% | 13% | 30% | More | |
| 9701912000 | Other hand drawn oil paintings, powder paintings, and replicas of other paintings | 6% | - | 0% | 13% | 20% | More |