WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
97.02 - Original engravings, prints and lithographs. This heading covers original e n ~ y h g spints , and lithographs (whether ancient or modem), i.e., impressions roduced direct y, m blac and white or in colour, from one or several plates wholly executed y hand by the artist, irrespective of the process or of the materig employed by him, but excluding any mechmical or photomechanical process (see Note 2 to this Chapter). ! Provided, they satisfy the other conditions of the ecediq paragraph, the heading includes, as original works, lithographs executed by the trans er technique (in which the litho aphic artist first makes his drawing on a special paper and then transfers the design to the stoner T= The impressions as defined above are roduced from engraved plates which may have been executed by various processes, e.g., fine-engraving, dry-point, aquatint (acid process) or stipple-engraving. Original impressions remain in this heading even if they have been retouched. It is often difficult to distin 'sh the original article fi-omthe copy, fake or reproduction, but the relatively small number o impressions and the uality of the paper ma be useful guides in determining ori nals; on the other hand, evi ence of the use of alf-tone screens in photogravure an heliogravure) and, very often, the absence of the mark left on the paper by e plate, may indicate a copy or a reproduction. f 18" K ,6 Frames around engravings, rints or litho aphs are to be classified with those articles in this heading, only if they are o a kind and oP;;a value normal to those articles; in other cases the fiames are to be classified separately in their appropriate headings as articles of wood, metal, etc. (see Note 5 to this Chapter). P It should be noted that the heading excludes the plates (in copper, zinc, stone, wood or any other material) kom which engravings, etc., are made (heading 84.42).
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.