- Section 21
-
Works of art, collectors pieces and antiques
- 97
-
- 01
-
Paintings, drawings and pastels, executed entirely by hand, other than drawings of 49...
- 02
-
Original engravings, prints and lithographs
- 03
-
Original sculptures and statuary, in any material
- 04
-
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamp..
- 05
-
Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical..
- 06
-
Antiques of an age exceeding 100 years
Section notes
Chapter notes
- Chapter 97 - NOTES
1.- This Chapter does not cover :
(a) Unused postage or revenue stamps, postal stationery (stamped paper) or
the like, of heading 4907.
(b) Theatrical scenery, studio back-cloths or the like, of painted canvas
(heading No. 59.07) except if they may be classified in heading No. 97.06;
or
(c) Pearls, natural or cultured, or precious or semi-precious stones'
(headings Nos. 71.01 to 71.03).
2.- For the purposes of heading No. 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 No. 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
to be classified in this Chapter and not in any other Chapter of this
Schedule.
(b) Heading No. 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.