WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
97.03 - Original sculptures and statuary, in any material. This heading covers original sculptures and statuary, ancient or modern. They may be in any material (stone, reconstituted stone, terra-cotta, wood, ivory, metal, wax,etc.), in the round, in relief or in intaglio (statues, busts, figurines, groups, representations of animals, etc., including reliefs for architectural purposes). These works may be roduced b various processes includin the following :in one of these the artist carves the wor directly om hard materials; in ano er the artist models soft materials into figures; these are then cast in bronze or in plaster, or are fired or otherwise hardened, or they may be reproduced by the artist in marble or m other hard materials. !i C In the latter process, the artist usually proceeds on the following lines : He begins by roughing out his idea as a model, also known as a ma uette, (usually on a reduced scale) in cla or other lastic material; with this as a basis, he en models a " clay form ". This clay o m " is se dom sold, but is usually destroyed after it has served for mouldin a very limited number of copies decided in advance b the artist, or it is placed in a museum or s t u d y ~ ~ o a eThese s. reproductions include, f r d , the " plaster model " produced directly from e ' clay form ". Thxs plaster model " is used! either as a model for the execution of the work in stone or wood, or for preparing moulds for casting in metal or wax. " f' P " The same sculpture may therefore be reproduced as two or three " copies " in maible, wood, wax, bronze, etc., and a few in terra-cotta or in plaster. Not only the preliminary model, but also 1 works of the the " clay form ", the " laster model " and these " copies " constitute on artist; the copies are in act never quite identical as the artist has intervene at each stage with additional modelling, corrections to casts, and for the patina imparted to each article. Only rarely does the total number of replicas exceed twelve. 'f- P The heading therefore covers not and reproductions of those models are made by the sculptor himself inal models made by the scul tor but also co ies process described a ove, whether t&se t The heading excludes the following articles, even if they are designed or created by artists : (a) Ornamental sculptures of a commercial character. (b) Articles of personal adornment and other works of conventional craftsmanship of a commercial character (ornaments, religious effigies, etc.). (c) Mass-produced reproductions in plaster, staff, cement, papier machC, etc. With the exception of articles of adornment classifiable in heading 71.16 or 71.17, all these articles are classified accordm to their constituent material (heading 44.20 for wood, heading 68.02 or 68.15 for stone, heading 69.f3 for ceramics, heading 83.06 for base metal, etc.).
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.