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Section XXI — Works or Art, Collectors' Pieces and Antiques

Section XXI
Works or Art, Collectors' Pieces and Antiques
Chapter 97
Works of Art, Collectors Pieces and Antioues

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.

Rates as at
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
97.01Paintings, 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:
9701.2Of an age exceeding 100 years:
9701.216Paintings, drawings and pastelsufreefreefreefreefreefree
9701.222Mosaicsufreefreefreefreefreefree
9701.297Otherufreefreefreefreefreefree
9701.9Other:
9701.918Paintings, drawings and pastelskgfreefreefreefreefreefree
9701.924Mosaicskgfreefreefreefreefreefree
9701.999Otherkgfreefreefreefreefreefree
97.02Original engravings, prints and lithographs:
9702.109Of an age exceeding 100 yearsufreefreefreefreefreefree
9702.905Otherufreefreefreefreefreefree
97.03Original sculptures and statuary, in any material:
9703.102Of an age exceeding 100 yearsufreefreefreefreefreefree
9703.909Otherkgfreefreefreefreefreefree
9704.001Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper) and the like, used or unused (excluding those of heading 49.07)kgfreefreefreefreefreefree
97.05Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest:
9705.108Collections and collectors' pieces of archaeological, ethnographic or historical interestkgfreefreefreefreefreefree
9705.2Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest:
9705.210Human specimen and parts thereofkgfreefreefreefreefreefree
9705.227Extinct or endangered species and parts thereofkgfreefreefreefreefreefree
9705.291Otherkgfreefreefreefreefreefree
9705.3Collections and collectors' pieces of numismatic interest:
9705.315Of an age exceeding 100 yearskgfreefreefreefreefreefree
9705.396Otherkgfreefreefreefreefreefree
97.06Antiques of an age exceeding one hundred years:
9706.103Of an age exceeding 250 yearskgfreefreefreefreefreefree
9706.903Otherkgfreefreefreefreefreefree

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