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 Commodity Code Description 97 01 10 PAINTINGS, EXECUTED ENTIRELY BY HAND 97 01 90 OTHER COLLAGES & SIMILAR DECORATIVE PLAQUES