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  • Address : ***************
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  • Country : : Brazil
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NO HS CODE HS CODE Description
1 020120 "Other fresh or chilled bovine cuts, with bone in"
2 020130 "Fresh or chilled bovine meat, boneless"
3 020442 "Other frozen cuts of sheep, with bone in"
4 020443 Frozen boneless cuts of sheep
5 030322 "Frozen Atlantic salmon and frozen Danube salmon (excluding liver, roes, semen or fillets and other meat from heading 0304)"
6 030420 Frozen fish fillets
7 030429 Other frozen fish fillets
8 030551 "Dried cod, whether or not salted, not smoked"
9 030559 "Other dried fish, whether or not salted, not smoked"
10 070200 Fresh or chilled tomatoes
11 070310 Fresh or chilled onions and shallots
12 070320 "Garlic, fresh or chilled"
13 070960 Fresh or chilled fruits of the genus Capsicum or Pimenta
14 071021 "Shelled or unshelled peas, uncooked or cooked by steaming or by boiling in water, frozen"
15 071029 "Other leguminous vegetables, shelled or unshelled, uncooked or cooked by steaming or by boiling in water, frozen"
16 071030 "Spinach, New Zealand spinach and orache spinach, uncooked or cooked by steaming or by boiling in water, frozen"
17 071040 "Sweet corn, uncooked or cooked by boiling water or by steaming, frozen"
18 071080 "Other vegetables, uncooked or cooked by boiling water or by steaming, frozen"
19 071090 "Mixtures of vegetables, uncooked or cooked by boiling water or by steaming, frozen"
20 080231 "Fresh or dried walnuts, in shell"
21 080232 "Fresh or dried walnuts, shelled and peeled"
22 080510 Fresh or dried oranges
23 080520 "Fresh or dried mandarins, including tangerines and satsumas, clementines, wilkings and similar hybrids"
24 080540 Fresh or dried grapefruits
25 080550 Fresh or dried lemons and limes
26 080610 Fresh grapes
27 080620 Dried grapes
28 080810 Fresh apples
29 080820 Fresh pears and quinces
30 080910 Fresh apricots
31 080920 Fresh cherries
32 080930 "Fresh peaches, including brugnos and nectarines"
33 080940 Fresh plums and sloes
34 081050 Fresh kiwifruit
35 081320 Dried plums
36 090121 "Coffee roasted, not decaffeinated"
37 140110 Bamboo for basket-making
38 150910 Virgin olive oil and its fractions
39 150990 "Refined olive oil and fractions, not chemically modified"
40 151219 "Sunflower-seed or safflower oil and their fractions, whether or not refined, but not chemically modified"
41 160414 "Food preparations of tunas, skipjack and Atlantic bonito, whole or in pieces, but not minced"
42 160419 "Food preparations of other fish, whole or in pieces, but not minced"
43 160590 "Molluscs and aquatic invertebrates, prepared and preserved"
44 180631 "Chocolate and other food preparations containing chocolate, filled, in blocks, slabs, bars and sticks"
45 180632 "Chocolate and other food preparations containing chocolate, not filled, tablets, bars and sticks"
46 180690 Other food preparations containing cocoa
47 190190 "Other food preparations of flour, starch, semolina or malt extracts, not containing cocoa powder, or containing < 40% of cocoa powder by weight"
48 190211 "Uncooked pasta, not stuffed, containing eggs"
49 190219 "Other uncooked pasta, not stuffed or otherwise prepared"
50 190520 Spice bread (e.g. gingerbread and the like)
51 190531 Sweet biscuits
52 190532 Waffles and wafers
53 190590 "Other bakery, pastry, bakers' wares products, containing cocoa or not"
54 200210 "Tomatoes, whole or in pieces, prepared or preserved by vinegar or acetic acid"
55 200290 "Tomatoes juices and other tomato preparations, preserved otherwise than by vinegar or acetic acid"
56 200410 "Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen"
57 200490 "Other vegetable products, prepared or preserved otherwise than by vinegar or acetic acid, frozen"
58 200520 "Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, not frozen"
59 200791 "Citrus fruit marmalades, jams, jellies, purees and paste"
60 200799 "Other fruits jams, jellies, purees, marmalades"
61 200870 "Peaches, prepared or preserved"
62 210210 Active yeasts
63 210310 Soya sauce
64 210320 Tomato ketchup and other tomato sauces
65 210330 Mustard flour and prepared mustard
66 210390 Mayonnaise and other seasonings and mixed spices
67 210690 Other food preparations
68 220210 "Waters, including mineral waters and aerated waters, containing added sugar or flavoured"
69 220290 "Other non-alcoholic beverages, excluding fruit or vegetable juices"
70 220300 Beer made from malt
71 220410 Sparkling wine
72 220421 "Other wines, grape must, whose fermentation has been arrested by addition of alcohol, in containers of <= 2 liters"
73 220900 "Vinegar and substitutes from vinegar obtained from acetic acid, for human consumption"
74 340600 "Candles, wicks, tapers and the like"
75 350610 Products used as glues or adhesives put up for retail with a net weight of <= 1 kg
76 350699 Other prepared glues and adhesives
77 391990 "Self-adhesive plates, sheets, foil, film, tape, strip and other flat items of plastics"
78 392220 "Lavatory seats and covers, of plastics"
79 392310 "Boxes, cases, crates, similar articles, of plastics"
80 392410 "Table sets and other tableware and kitchenware, of plastics"
81 392490 "Other household articles and toilet articles, of plastics"
82 392610 "Office or school supplies, of plastics"
83 392620 "Articles of apparel and clothing accessories produced by the stitching or sticking together of plastic sheeting, including gloves, mittens and mitts"
84 392630 "Fittings for furniture, coachwork and the like, of plastics"
85 392640 "Statuettes and other ornamental articles, of plastics"
86 392690 "Articles of plastics and articles of other materials of heading 3901 to 3914, n.e.s"
87 401110 "New pneumatic tyres, of rubber, of a kind used for motor cars"
88 401691 "Floor coverings and mats, of vulcanized rubber other than hard rubber"
89 401692 "Erasers, of vulcanized rubber other than hard rubber"
90 401695 "Inflatable articles for rescuing and other inflatable articles, of vulcanized rubber other than hard rubber"
91 420100 "Saddlery or harness for any animal, of any material"
92 420212 "Trunks, suitcases, briefcases and similar containers, with an outer surface of plastics or textile materials"
93 420219 "Trunks, suitcases, briefcases and similar containers of other materials"
94 420222 "Handbags, whether or not with shoulder straps, including those without handles, with an outer surface of plastic sheeting or textile materials"
95 420229 "Handbags, whether or not with shoulder straps, including those without handles, with an outer surface of other materials"
96 420231 "Articles of a kind normally carried in the pocket or in the handbag, with an outer surface of leather, composition leather or patent leather"
97 420232 "Articles of a kind normally carried in the pocket or in the handbag, with an outer surface of plastic sheeting or textile materials"
98 420239 "Articles of a kind normally carried in the pocket or in the handbag, with an outer surface of other materials"
99 420292 Other articles with an outer surface of plastic sheeting or textile materials
100 420321 "Gloves, mittens or the like, designed for use in sports, of leather or composition leather"
101 441400 "Wooden frames for pictures, photographs, mirrors and the like"
102 442110 Clothes hangers of wood
103 442190 Other articles of wood
104 460129 "Mats, matting and screens, of other vegetable plaiting materials"
105 460219 "Basketwork, wickerwork and other articles, made from other vegetable plaiting materials"
106 460290 "Basketwork, wickerwork and other articles, made from non-vegetable plaiting materials"
107 481840 "Sanitary towels and tampons, baby diapers and similar hygienic articles, of paper"
108 482010 "Registers account books, notepads, memorandum pads and the like"
109 482050 "Albums for samples or collections, of paper or paperboard"
110 482090 "Other articles of paper or paperboard, for office or stationery"
111 491191 "Pictures, prints and photographs"
112 570110 "Carpets of wool or fine animal hair, knotted or rolled"
113 570190 "Carpets of other textile materials, knotted or rolled"
114 570330 "Carpets and other floor coverings, of man-made textile materials, tufted, whether or not made up"
115 570390 "Carpet tiles of vegetable textile materials or coarse animal hair, tufted, whether or not made up"
116 610120 "Men's or boys' overcoats, car-coats, capes, cloaks, anoraks and the like, knitted or crocheted, of cotton"
117 610130 "Men's or boys' overcoats, car-coats, capes, cloaks, anoraks and the like, knitted or crocheted, of synthetic or artificial fibres"
118 610220 "Women's or girls' overcoats, car-coats, capes, cloaks, anoraks, knitted or crocheted, of cotton"
119 610230 "Women's or girls' overcoats, car-coats, capes, cloaks, anoraks, knitted or crocheted, of synthetic or artificial fibres"
120 610342 "Men's or boys' trousers, bib and brace overalls, breeches and shorts of cotton, knitted or crocheted"
121 610422 "Women's or girls' ensembles of cotton, knitted or crocheted"
122 610459 "Women's or girls' skirts and divided skirts of other textile materials, knitted or crocheted"
123 610462 "Women's or girls' trousers, bib and brace overalls, breeches and shorts of cotton, knitted or crocheted"
124 610510 "Men's or boys' shirts of cotton, knitted or crocheted"
125 610610 "Women's or girls' blouses, shirts, shirt-blouses, of cotton, knitted or crocheted"
126 611020 "Jerseys, pullovers, cardigans, waistcoats and similar articles, of cotton, knitted or crocheted"
127 611030 "Jerseys, pullovers, cardigans, waistcoats and similar articles, of synthetic and artificial fibres, knitted or crocheted"
128 611120 "Babies' garments and their accessories of cotton, knitted or crocheted"
129 611130 "Babies' garments and their accessories of synthetic fibres, knitted or crocheted"
130 611190 "Babies' garments and their accessories of other textile materials, knitted or crocheted"
131 611212 "Track-suits of synthetic fibres, knitted or crocheted"
132 611300 "Garments, knitted or crocheted, manufactured with plastics or rubber"
133 611595 "Full-length or knee-length stockings, socks and other hosiery of cotton, knitted or crocheted"
134 611596 "Full-length or knee-length stockings, socks and other hosiery, of synthetic fibres, knitted or crocheted"
135 611693 "Gloves, mittens and the like, of synthetic fibres, knitted or crocheted"
136 611699 "Gloves, mittens and the like, of other textile materials, knitted or crocheted"
137 611710 "Shawls, scarves, mufflers, mantillas, veils and the like, knitted or crocheted"
138 620192 "Other men's or boys' overcoats, anoraks and similar articles, of cotton"
139 620193 "Other men's or boys' overcoats, anoraks and similar articles, of synthetic or artificial fibres"
140 620292 "Other women's or girls' cloaks, anoraks and similar articles, of cotton"
141 620293 "Other women's or girls' cloaks, anoraks and similar articles, of synthetic fibres"
142 620342 "Men's or boys' trousers, bib and brace overalls, breeches and shorts, of cotton"
143 620343 "Men's or boys' trousers, bib and brace overalls, breeches and shorts of synthetic fibres"
144 620412 Women's or girls' suits (tailleurs) of cotton
145 620453 Women's or girls' skirts and divided skirts of synthetic fibres
146 620462 "Women's or girls' trousers, bib and brace overalls, breeches and shorts of cotton"
147 620463 "Women's or girls' trousers, bib and brace overalls, breeches and shorts of synthetic fibres"
148 620520 Men's or boys' shirts of cotton
149 620530 Men's or boys' shirts of synthetic or artificial fibres
150 620630 "Women's or girls' blouses, shirts, shirt-blouses, of cotton"
151 620640 "Women's or girls' blouses, shirts, shirt-blouses, of synthetic or artificial fibres"
152 620920 Babies' garments and their accessories of cotton
153 620930 Babies' garments and their accessories of synthetic fibres
154 620990 Babies' garments and their accessories of textile materials
155 621040 "Other men's or boys' garments made of felt, nonwoven's, rubberized or impregnated, coated, covered or laminated with plastics or other materials"
156 621133 "Men's or boys' track suits and other garments, n.e.s. of man-made fibres"
157 621142 "Women's or girls' track suits and other garments, n.e.s. of cotton"
158 621430 "Shawls, scarves, mufflers, mantillas, veils and similar articles of synthetic fibres"
159 621600 "Gloves, mittens and the like"
160 630130 "Blankets and travelling rugs of cotton, non electric"
161 630140 "Blankets and travelling rugs of synthetic fibres, non electric"
162 630190 "Other blankets and travelling rugs, of textile material"
163 630221 Other printed bed-linen of cotton
164 630222 Other printed bed-linen of synthetic or artificial fibres
165 630231 Other bed-linen of cotton
166 630232 Other bed-linen of synthetic or artificial fibres
167 630239 Other bed-linen of other textile materials
168 630251 "Other table linen of cotton, excluding knitted or crocheted"
169 630253 "Other table linen of synthetic or artificial fibres, excluding knitted or crocheted"
170 630260 "Toilet linen and kitchen linen, of terry toweling or similar terry fabrics of cotton"
171 630291 Other toilet linen and kitchen linen of cotton
172 630293 Toilet linen and kitchen linen of synthetic or artificial fibres
173 630299 Toilet linen and kitchen linen of other textile materials
174 630419 "Other bedspreads, excluding knitted or crocheted"
175 630622 Tents of synthetic fibres
176 630629 Tents of other textile materials
177 630640 Pneumatic mattresses of textile materials
178 630710 "Floor-cloths, dish-cloths, dusters and similar cleaning cloths"
179 630720 Life-jackets and life-belts
180 630790 Other made-up articles of textile materials
181 640219 "Other sports footwear, of rubber or plastics"
182 640220 "Footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs"
183 640419 "Other footwear of textile materials, with soles of rubber or plastics"
184 640520 Other footwear with uppers of textile materials
185 640590 Other footwear with outer soles of rubber or plastics
186 650400 "Chapéus e outros artefatos de uso semelhante, entrançados por tiras, de qualquer matéria"
187 650590 "Chapéus e outros artefatos de uso semelhante, de malha ou confeccionados com rendas, feltro ou outros produtos têxteis"
188 650610 "Capacetes e outros artefatos de uso semelhante, de proteção"
189 660110 Garden or similar umbrellas
190 660191 Umbrellas having a telescopic shaft
191 660199 Other umbrellas and sun umbrellas
192 691110 "Tableware and kitchenware, of porcelain"
193 691200 "Ceramic tableware, kitchenware, other household articles and toilet articles, excluding porcelain"
194 691390 Statuettes and other ornamental articles of ceramic
195 691410 Other porcelain articles
196 701090 "Carboys, bottles, flasks, jars, pots, phials and other containers, of glass, of a kind used for the commercial conveyance or packing of goods"
197 701328 "Drinking glasses, stemware (excluding glasses of glass ceramics)"
198 701329 Other drinking glasses of glass
199 701337 Other drinking glasses (excluding glasses of glass ceramics)
200 701339 Other glassware for table or kitchen purposes
201 701342 Glassware for table or kitchen purposes of glass having a linear coefficient of expansion <= 5 x 10-6 per kelvin within a temperature range of 0°C to 300°C
202 701349 "Other glassware for table or kitchen purposes (excluding, glassware of glass ceramics)"
203 701399 "Other glassware of a kind used for toilet, office, indoor decoration or similar purposes"
204 732111 "Appliances for cooking and plate warmers, for domestic use, of iron or steel, for gas fuel or other fuels"
205 732119 "Appliances for baking, frying, grilling and cooking and plate warmers, for domestic use, of iron or steel, for solid fuel or other source of energy"
206 732391 "Other household articles and their parts, of cast iron, not enameled"
207 732392 "Other household articles and their parts, of cast iron, enameled"
208 732393 "Other household articles and their parts, of stainless steel"
209 732394 "Other household articles and their parts, of iron or steel, enameled"
210 732399 "Other household articles and their parts, of cast iron, iron or steel"
211 732619 "Other articles of iron or steel, forged or stamped"
212 732690 Other articles of iron or steel
213 761519 "Other household articles and parts thereof, of aluminum"
214 761699 Other articles of aluminum
215 820190 "Other hand tools of a kind used in agriculture, horticulture or forestry, with working parts of base metal"
216 820551 "Household hand tools, non-mechanical, with working parts of base metal"
217 820559 "Other hand tools, of base metals"
218 820600 "Sets of two or more tools of heading 8202 to 8205, put up in sets for retail sale"
219 821000 "Hand-operated mechanical appliances of base metal, weighing <= 10 kg, used in the preparation, conditioning or serving of food or drink"
220 821110 Sets of assorted articles of knives
221 821191 Table knives with fixed blades of base metal
222 821300 "Scissors and their blades, of base metal"
223 821410 "Paper knives, letter openers, erasing knives, pencil sharpeners and their blades, of base metal"
224 821510 "Sets of spoons, forks, ladles or other articles of heading 8215, containing at least one article plated with precious metal, of base metal"
225 821520 "Other sets of spoons, forks, ladles or other articles of heading 8215, of base metal"
226 821599 "Other spoons, forks, ladles and similar articles, of base metal"
227 830250 "Hat-racks, hat-pegs, brackets and similar fixtures of base metal"
228 830400 "Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal"
229 830621 "Statuettes and other ornaments, of base metal, plated with precious metal"
230 830630 "Photograph, picture or similar frames, of base metal, mirrors of base metal"
231 841319 "Other pumps for liquids, fitted or designed to be fitted with a measuring device"
232 841370 "Other centrifugal pumps, power-driven"
233 841381 "Other pumps for liquids, power-driven"
234 841391 Parts of pumps for liquids
235 841392 Parts of liquid elevators
236 841420 Hand or foot-operated air pumps
237 841451 "Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output <= 125W"
238 841480 Other air pumps and ventilating or recycling hoods
239 841850 "Furniture chests, cabinets, display counters, show-cases and the like, for storage and display, incorporating refrigerating or freezing equipment"
240 842121 Machinery and apparatus for filtering or purifying water
241 842310 "Personal weighing machines, including baby scales, household scales"
242 842710 Self-propelled trucks powered by an electric motor
243 842890 "Machinery for lifting, handling, loading or unloading, n.e.s."
244 843120 Parts of machinery of heading 8427
245 843139 Parts of machinery of heading 8428
246 843810 "Machinery for the manufacture of macaroni, spaghetti or similar products"
247 846090 "Other machines for deburring, grinding or polishing metal"
248 846721 "Drills of all kinds for working in the hand, with self-contained electric motor"
249 846722 "Saws for working in the hand, with self-contained electric motor"
250 846729 "Electro-mechanical tools for working in the hand, with self-contained electric motor"
251 847160 "Input or output units for automatic data-processing machines, whether or not containing storage units in the same housing"
252 847330 Parts and accessories for automatic data-processing machines or for other machines of heading 8471
253 850440 Static converters
254 850720 Other lead acid accumulators
255 851220 Other electrical lighting or visual signaling equipment for motor vehicles
256 851310 Portable electrical lamps
257 851629 Other electric space heating and soil heating apparatus and the like
258 851640 "Smoothing irons, electric"
259 851650 Microwave ovens
260 851660 "Other electric ovens, cookers, cooking plates and boiling rings, electric grillers and roasters for domestic use"
261 851671 "Electro-thermic coffee or tea makers, for domestic use"
262 851672 "Electric toasters, for domestic use"
263 851679 "Other electro-thermic appliances, for domestic use"
264 851770 "Parts of telephone sets, telephones for cellular networks or for other wireless networks and of other apparatus for the transmission or reception of voice, images or other data, n.e.s."
265 851821 "Single loudspeakers, mounted in their enclosures"
266 851822 "Multiple loudspeakers, mounted in the same enclosure"
267 851830 "Headphones and earphones, whether or not combined with microphone, and sets consisting of a microphone and one or more loudspeakers"
268 851981 "Other sound recording or sound reproducing apparatus, using magnetic, optical or semiconductor media"
269 851989 Other sound recording or sound reproducing apparatus
270 851999 Other sound reproducing apparatus
271 852090 "Other sound recording equipment, incorporating a sound reproducing device"
272 852190 Video recording or reproducing apparatus
273 852340 Optical media for the recording of sound or of other phenomena
274 852550 "Transmission apparatus for radio-broadcasting or television, not incorporating reception apparatus"
275 852713 "Other radio-broadcast receivers capable of operating without an external source of power, combined with sound recording or reproducing apparatus"
276 852719 Other radio-broadcast receivers capable of operating without an external source of power
277 852721 "Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, combined with sound recording or reproducing apparatus"
278 852812 "Television receivers, color, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus"
279 852849 "Other cathode-ray tube monitors, not incorporating television reception apparatus"
280 852872 "Reception apparatus for television, colour, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, designed to incorporate a video display or screen"
281 852910 "Aerials and aerial reflectors of all kinds, parts suitable for use therewith, n.e.s."
282 853929 "Other filament lamps, electric"
283 854232 Electronic integrated circuits as memories
284 854420 "Co-axial cable and other co-axial electric conductors, insulated"
285 854442 "Electric conductors for a voltage <= 1,000 V, insulated, fitted with connectors, n.e.s."
286 871200 "Bicycles and other cycles (including delivery tricycles), not motorized"
287 871500 Baby carriages and parts thereof
288 871680 Vehicles not mechanically propelled
289 890310 Inflatable vessels for pleasure or sports
290 900490 "Spectacles, goggles and the like, corrective, protective or other"
291 910111 "Wrist-watches of precious metal or of metal clad with precious metal, electrically operated, with mechanical display only"
292 910211 "Wrist-watches, electrically operated, with mechanical display only"
293 910212 "Wrist-watches, electrically operated, with opto-electronic display only"
294 910229 "Other wrist-watches, with hand-winding only"
295 910521 "Wall clocks, electrically operated, excluding those with small size watch movements"
296 910529 "Other wall clocks, excluding those with small size watch movements"
297 940171 "Upholstered seats, with metal frames"
298 940179 "Other seats, with metal frames"
299 940180 Other seats
300 940320 Other metal furniture
301 940340 Wooden furniture for kitchens
302 940360 Other wooden furniture
303 940370 Furniture of plastic
304 940380 "Furniture of cane, osier, bamboo or similar materials"
305 940381 Furniture of bamboo or rattan
306 940421 "Mattresses of cellular rubber or plastics, whether or not covered"
307 940430 Sleeping bags
308 940490 "Eiderdowns, cushions, pouffes, pillows and similar articles of bedding"
309 940520 "Electric table, desk, bedside or floor-standing lamps"
310 940530 Electric lighting sets of a kind used for Christmas trees
311 940550 Non-electrical lamps and lighting fittings
312 950210 "Dolls representing only human beings, whether or not clothed"
313 950300 "Tricycles, scooters, pedal cars and similar wheeled toys, dolls' carriages, dolls, other toys, reduced-size scale recreational models, working or not"
314 950310 "Electric trains, including tracks, signals and other accessories"
315 950320 "Scale model assembly kits, whether or not working models, excluding those of subheading 9503.10"
316 950341 Stuffed toys representing animals or non-human creatures
317 950349 Other toys representing animals or non-human creatures
318 950350 Toy musical instruments and apparatus
319 950370 "Other toys, put up in sets or outfits"
320 950380 "Other toys and models, incorporating a motor"
321 950390 Other toys
322 950410 Video games for use with a television receiver
323 950490 "Tables for casino games, automatic bowling alley equipment, and other funfair, table or parlour games"
324 950510 Christmas articles
325 950590 "Festival, carnival or other entertainment articles, including conjuring tricks and novelty jokes"
326 950629 "Water-skis, surf-boards and other water sports equipment"
327 950640 Articles and equipment for table-tennis
328 950651 "Tennis rackets, whether or not strung"
329 950661 "Tennis balls, excluding table tennis balls"
330 950662 Inflatable balls
331 950669 Other balls
332 950670 "Ice skates and roller skates, incl. skating boots with skates or rollers attached"
333 950691 "Articles and equipment for general physical exercise, gymnastics or athletics"
334 950699 "Articles and equipment for sport and outdoor games, swimming and paddling pools"
335 950790 "Other tackle for line fishing, fish landing nets, butterfly nets and similar nets, for any purpose"
336 960810 Ball-point pens
337 960820 Felt-tipped and other porous-tipped pens and markers
338 961000 "Slates and boards, with writing or drawing surfaces, whether or not framed"