Customs - Tariff Book
Notes
1.
This Chapter does not cover the following:
(a)
unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07;
(b)
theatrical scenery, studio back-cloths and 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.
Heading 97.01 does not apply to mosaics that are mass-produced reproductions, casts or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
3.
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.
4.
Heading 97.03 does not apply to mass-produced reproduction or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists.
5.
(A)
Subject to Notes 1 to 4 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of this Schedule.
(B)
Heading 97.06 does not apply to articles of the preceding headings of this Chapter.
6.
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 | Description | General |
|---|---|---|
| 97.01 | Paintings, drawings and pastels, executed entirely by hand (excluding drawings of heading 49.06 and excluding hand-painted or hand-decorated manufactured articles); collages, mosaics and similar decorative plaques: | |
| 9701.2 | Of an age exceeding 100 years: | |
| 9701.21 | Paintings, drawings and pastels | free |
| 9701.22 | Mosaics | free |
| 9701.29 | Other | free |
| 9701.9 | Other: | |
| 9701.91 | Paintings, drawings and pastels | free |
| 9701.92 | Mosaics | free |
| 9701.99 | Other | free |
| 97.02 | Original engravings, prints and lithographs: | |
| 9702.10 | Of an age exceeding 100 years | free |
| 9702.90 | Other | free |
| 97.03 | Original sculptures and statuary, in any material: | |
| 9703.10 | Of an age exceeding 100 years | free |
| 9703.90 | Other | free |
| 9704.00 | Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused (excluding those of heading 49.07) | free |
| 97.05 | Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest: | |
| 9705.10 | Collections and collectors' pieces of archaeological, ethnographic or historical interest | free |
| 9705.2 | Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest: | |
| 9705.21 | Human specimen and parts thereof | free |
| 9705.22 | Extinct or endangered species and parts thereof | free |
| 9705.29 | Other | free |
| 9705.3 | Collections and collectors' pieces of numismatic interest: | |
| 9705.31 | Of an age exceeding 100 years | free |
| 9705.39 | Other | free |
| 97.06 | Antiques of an age exceeding one hundred years: | |
| 9706.10 | Of an age exceeding 250 years | free |
| 9706.90 | Other | free |
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