In today's global trade landscape, understanding Harmonized System (HS) codes is crucial, particularly for professionals in the art creation industry. The HS code 5901901000 represents "stretchers for paintings made of other textile materials," a category that holds significant importance in international commerce.
Key Definition: HS code 5901901000 specifically refers to painting canvases made from textile materials where the fabric constitutes more than 50% of the weight. These specialized canvases are particularly suited for professional artistic applications.
Current Status and Updates
The classification status for 5901901000 remains "active" according to the latest trade data. The code is scheduled for its next review on April 2, 2025, ensuring it stays current with evolving trade practices.
Taxation Framework
The taxation structure for this art supply category presents favorable conditions for international trade:
- Export Tax Rate: 0% - providing significant cost advantages for exporting artists
- Export Rebate Rate: 13%
- VAT Rate: 13% - demonstrating government support for the creative sector
- Most Favored Nation (MFN) Import Rate: 8%
- General Import Rate: 50%
Classification Context
HS code 5901901000 falls under Chapter 59 of the textile materials classification, which encompasses various treated, coated, or laminated textile products. This chapter includes a diverse range of industrial textile applications, highlighting the specialized nature of artist canvases within broader textile categories.
Industry Implications
The clear classification of artist canvases under 5901901000 provides valuable guidance for art material manufacturers and distributors engaged in international trade. The favorable tax structure, particularly the zero export duty and substantial rebate, significantly enhances the global competitiveness of art professionals and suppliers.
This HS code not only facilitates smoother customs clearance but also reflects policy support for the art industry's expansion in global markets. Art businesses should ensure proper classification of their canvas products to benefit from these advantageous trade conditions.