WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
97.05 Collections and coIlectorsypieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. These articles are very often of little intrinsic value but derive their interest from their rarity, their grouping or their presentation. The heading includes : (A) Collections and collectors' pieces of zoological, botanical, mineralogical or anatomical interest, such as : (I) Dead animals of any species, preserved dry or in liquid; stuffed animals for collections. (2) Blown or sucked eggs; insects in boxes, frames, etc. (other than mounted articles constituting imitation jewellery or trinkets); empty shells, other than those of a kind suitable for industrial use. (3) Seeds or plants, dried or preserved in liquid; herbarium. (4) of rninerals not being precious or semi-precious stones falling in 8ecimens apter 71); specimens oIpetrification. (5) Osteological specimens (skeletons, skulls, bones). (6) Anatomical and pathological specimens. (B) Collections and collectors' pieces of historical, ethnographic, palaeontological or archaeological interest, for example : (1) Articles being the material remains of human activity suitable for the stud of the activities of earlier generations, such as : mummies, sarcophagi, weapons, djects of worship, articles of apparel, articles which have belonged to fmous persons. (2) Articles having a bearing on the study of the activities, manners, customs and characteristics of contemporary primitive peoples, for example, tools, weapons or objects of worship. (3) Geological specimens for the study of fossils (extinct organisms which have left their remains or imprints in geological strata), whether animal or vegetable. (C) Collections and colIectors' pieces of numismatic interest. These are coins, banknotes which are no longer legal tender, other than those of heading 49.07, and medals presented as collections or as separate pieces; in the latter case, each consignment usually contains only a few examples of any one coin or medal, and these are classified here only if clearly intended for a collection. The heading exdudes coins and medals not regarded as collectors' pieces nor forming a collection of numismatic interest (e. ., large consi nrnents of any one coin or medal); these generally fall in Cha ter 71, but any suci " oo~m'' an& medals " so battered or bent that they are fit only for rem&ng, etc. are prima facie classifiable in the beadings for scrap and waste metal. Coins which are legal tender in the country of issue fall in heading 71.18 even if they are put up for general sale in presentation cases. Coins or medals mounted as jewellery are excluded (Chapter 71 or heading 97.06). Banknotes which are no longer le a1 tender, and which are not regarded as collectors' pieces nor as forming a collection, are classifie in heading 49.07. P Goods produced as a commercial undertaking to commemorate, celebrate, illustrate or depict an event or any other matter, whether or not production is limited in quantity or cif.culation, do not fall in this headin as collections or collectors' pieces of historical or neismatlc Interest unless the goods themse ves have subsequently attained that interest by reason of then age or rarity. 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.