9701 21 00 Paintings, drawings and pastels

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 backcloths or 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 semi-precious stones (headings 7101 to 7103).

2. Heading 9701 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 9702, 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 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.

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 9706 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.

1. Heading 9705 includes collectors' motor vehicles and aircraft of historical or ethnographic interest which are:

(a) in their original state, without substantial changes to the chassis, body, steering, braking, transmission or suspension system, engine, wings etc. Repairing and restoring is allowed, and broken or worn-out parts, accessories and units can have been replaced, provided that the vehicle is preserved and maintained in the historically correct condition. Modernised or modified motor vehicles and aircraft are excluded;

(b) in case of motor vehicles at least thirty years old, in case of aircraft at least fifty years old;

(c) of a model or type which is no longer in production.