Commission Regulation (EU) No 861/2010Show full title

CHAPTER 97 U.K. WORKS OF ART, COLLECTORS’ PIECES AND ANTIQUES

Notes U.K.

1. This chapter does not cover: U.K.

(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. 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. U.K.

3. 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. U.K.

4.

(A)

Subject to notes 1 to 3 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.

5. 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. U.K.

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.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
9701	Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques
97011000	Paintings, drawings and pastels	Free	—
97019000	Other	Free	—
97020000	Original engravings, prints and lithographs	Free	—
97030000	Original sculptures and statuary, in any material	Free	—
97040000	Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907	Free	—
97050000	Collections and collectors’ pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest	Free	—
97060000	Antiques of an age exceeding 100 years	Free	—