Customs Tariff
Chapter 97
Work of Art, Collectors' Pieces and Antiques
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
5907)
except
if
they
may
be
classified
in
heading
9706;
or
(c)
Pearls,
natural
or
cultured,
or
precious
or
semi-precious
stones
(headings
7101
to
7103).
2. Heading
9701 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
9702,
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
9703
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.
5. (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
this
Schedule.
(B) Heading
9706
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.