Section 21 Works of art, collectors pieces and antiques 97 Works of art, collectors' pieces and antiques 97 01 PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF HE 97 01 21 Paintings, drawings and pastels, of age >100 years Commodity Code Description 97 01 21 00 Paintings, drawings and pastels, of age >100 years