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 chara
cter, 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 3 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.