WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
97.01 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 and similar decorative plaques. 9701.10 9701.90 - Paintings, drawings and pastels - Other (A) PAINTINGS, DRAWINGS AND PASTELS, EXECUTED ENTIRELY BY HAND, OTHER THAN DRAWINGS OF mADING 49.06 AND OTHER THAN HAND-PAINTED OR HANDDECORATED MANUFACTURED ARTICLES This group covers aintings, drawings and pastels (whether ancient or modern), executed entirely by hand h e s e works may take the form of oil paintings, wax paintings, tempera paintings, acrylic paintings, water-colours, ouache paintings, pastels, miniatures, illuminated manuscripts, penal drawings (including E o n t ~drawings), charcoal or pen drawings, etc., executed on any material. As these works must be executed entirely by hand, articles obtained wholly or partly by any other process are excluded, for example, paintin s, whether or not on canvas, obtained by hotomechanical processes; paintings executed by and on an outline or on a drawing obtained ordinary engraving or rinting processes; so-called " authentic copies " of paintings, obtained by means of a number o masks or stencils, even if these copies are certified authentic by the artist. &. P g However, copies of aintings remain in this group irrespective of their artistic value, if they are executed entirely by and. R This group also excludes : (a) Plans and drawings, for industrial, architectural or engineering purposes, being originals drawn by hand (heading 49.06). (b) Designs or drawings for fashion models, jewellery, wallpaper, fabrics, hniture, etc., being originals drawn by hand (heading 49.06). (c) Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07 or 97.06). (d) Hand-decorated manufactured articles such as wall coverings consistin of hand-painted woven fabrics, holiday souvenirs, boxes ,and caskets, ceramic wares (plates, dis?!I es, vases, etc.), these are classified under their own appropnate headings. (B) COLLAGES AND SIMILAR DECORATIW PLAQUES This group covers collages and similar decorative plaques, consisting of bits and ieces. of various animal, ve etable or other materials, assembled so as to form a picture or ecorative design or motif an glued or otherwise mounted on a backinf e.g., of wood, aper or textile material. The backing ma be plain or it may be hand-painte or Imprinted wi decorative or pictorial elements which o m part of the overall design. Collages ran e in quali from articles cheaply produced in quantity for sale as souvenirs up to products whic requlre a gh degree of craftsmanship and which may be genuine works of art. & P 'K, For the purpose of this grou ,the term " similar decorative pla ues " does not include articles consistin of a single piece of materia ,even if mounted or $ued on a bahng, which are more specifically covere by other headings of the Nomenclature such as ' ornaments " of lastics, of wood, of base metal, etc. Such articles are classified in their appropriate headings (headings 4.20, 83.06, etc.). f Frames around aintings, drawings, pastels, colla es or similar decorative classified with ose articles in this heading, only i they are of a kind and o?'laques a value normal to an be those articles; in other cases the fiames are to be classified s arately in their appropriate headings as articles of wood, metal, etc. (see Note 5 to this ~hapte?. tg F
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.- 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 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 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 a kind or of a value normal to the articles referred to in this Note are to be classified separately.