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Chapter 97 |
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WORKS
OF ART, COLLECTORS’ PIECES AND ANTIQUES |
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Notes. |
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1.
This Chapter does not cover: |
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(a)
Unused postage or revenue stamps, postal stationery (stamped paper) or the
like, of heading 49.07; |
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(b)
Theatrical scenery, studio back-cloths or the like, of painted canvas
(heading 59.07) except if they may be classified in heading 97.06; or |
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(c)
Pearls, natural or cultured, or precious or semi-precious stones (headings
71.01 to 71.03). |
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2.
For the purposes of heading 97.02, the expression “original engravings,
prints and lithographs” means impressions produced directly, in black and
white or in colour, of one or of several plates wholly executed by hand by
the artist, irrespective of the process or of the material employed by him,
but not including any mechanical or photomechanical process. |
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3.
Heading 97.03 does not apply to mass-produced reproductions or works of
conventional craftsmanship of a commercial character, even if these articles
are designed or created by artists. |
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4.
(A) Subject to Notes 1 to 3 above, articles of this Chapter are to be
classified in this Chapter and not in any other Chapter of the Nomenclature. |
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(B)
Heading 97.06 does not apply to articles of the preceding headings of this
Chapter. |
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5.
Frames around paintings, drawings, pastels, collages or similar decorative
plaques, engravings, prints or lithographs are to be classified with those
articles, provided they are of a kind and of a value normal to those
articles. Frames which are not of a kind or of a value normal to the articles
referred to in this Note are to be classified separately.
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HS code |
Product
description in English |
9701 |
Paintings,
drawings and pastels, executed entirely by hand, other than drawings of
heading 49.06 and other than hand-painted or hand-decorated manufactured
articles; collages and similar decorative plaques. |
97011000 |
-
Paintings, drawings and pastels |
97019000 |
-
Other |
97020000 |
Original
engravings, prints and lithographs. |
97030000 |
Original
sculptures and statuary, in any material. |
97040000 |
Postage
or revenue stamps, stamp-postmarks, first day covers, postal stationery
(stamped paper), and the like, used or unused, other than those of heading
49.07. |
9705 |
Collections
and collectors’ pieces of zoological, botanical, mineralogical, anatomical,
historical, archaeological, palaeontological, ethnographic or numismatic
interest. |
97050010 |
-
Of historical, archaeological, palaeontological and ethnographic interest |
97050090 |
-
Other |
97060000 |
Antiques
of an age exceeding one hundred years. |