SECTION 21

SECTION XXI
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

subdivisions
CHAPTER 97 - WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

CHAPTER 97

 Notes.

1.-This Chapter does not cover :

(a) Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading
49.07;

(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

(c) Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03).

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.

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.

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.

(b) Heading 97.06 does not apply to articles of the preceding headings of this Chapter.

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.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

97.01

Paintings, drawings, pastels, collages, etc, done entirely by hand

9701.1000.00

Paintings, drawings and pastels

U

20

5

9701.9000.00

.

20

5

97.02

Original engravings, prints and lithographs

9702.0000.00

.

U

20

5

97.03

Original sculptures and statuary, in any material

9703.0000.00

.

U

20

5

97.04

Collectors' postage or revenue stamps..., first-day covers, etc

9704.0000.00

...and the like, not of heading 49.07.

20

5

97.05

Collections and collector's pieces of zoological... interest

9705.0000.00

Collections and collectors' pieces of zoological, botanical, mineralogical

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

97.06

Antiques of an age exceeding 100 years

9706.0000.00

.

20

5