2011 Schedule B - Chapter 97

                           Section XXI
         Works of Art, Collectors' Pieces and Antiques

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

  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 backdrops and 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 semiprecious stones (headings 7101 to
          7103).
2.  For the purposes of heading 9702, the expression "original engravings, prints and
     lithographs" means impressions produced directly, in black and white or in color, 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 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.
4.  (a). Subject to notes 1 through 3 above, articles of this chapter are to be classified in this
          chapter and not in any other chapter of the nomenclature.
  (b). Heading 9706 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 o
     a kind 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.

Statistical Note
1.  Heading 9703 covers not only original sculpture made by the sculptor, but also the first 12
     castings, replicas or reproductions made from a sculptor's original work or model, by the
     sculptor himself or by another artist, with or without a change in scale and whether or not
     the sculptor is alive at the time the castings, replicas or reproductions are completed.

 Paintings, drawings and pastels, executed entirely by hand, other
             than drawings of heading 4906 and other than hand-painted or
              hand-decorated manufactured articles; collages and similar
             decorative plaques; all the foregoing framed or not framed:
   Paintings, drawings and pastels . . . . . . . X
   Other . . . . . . . . . . . . . . . . . . . . X
 Original engravings, prints and lithographs framed or not
             framed  . . . . . . . . . . . . . . . . . . . . X
 Original sculptures and statuary, in any material X
 Postage or revenue stamps, stamp-postmarks, first-day covers,
             postal stationery (stamped paper), and the like, used or unused,
             other than those of heading 4907  . . . . . . . X
 Collections and collectors' pieces of zoological, botanical,
             mineralogical, anatomical, historical, archaeological,
             palaeontological, ethnographic or numismatic interest:
               Numismatic (collectors') coins:
      Gold . . . . . . . . . . . . . . . . . . .Au g
      Other  . . . . . . . . . . . . . . . . . . X
   Other . . . . . . . . . . . . . . . . . . . . X
 Antiques of an age exceeding one hundred years  X

                       Revised 01/01/10