Chapter 97

Works of art, collectors' pieces and antiques

6 अध्याय में शीर्षक

अध्याय नोट्स (5)

1. 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. 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. 3. For the purpose 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. 4. 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.

5. 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 the Nomenclature. (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...

9701

Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques.

6 subheadings · 14 tariff items

9702

Original engravings, prints and lithographs.Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.

2 subheadings · 2 tariff items

9703

Original sculpture and statuary, in any material.

2 subheadings · 2 tariff items

9704

Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.Note: The General Tariff rate that applies to goods of this tariff item is the Most-Favoured-Nation Tariff rate.

1 subheadings · 1 tariff items

9705

Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest.

6 subheadings · 6 tariff items

9706

Antiques of an age exceeding 100 years.

2 subheadings · 4 tariff items

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