Harmonized System

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Section XV

Explanatory notes

… articles); or          (n)  Articles of Chapter 97 (for example, works of art). 2.‑  Throughout the …

Legal note

… articles); or          (n)  Articles of Chapter 97 (for example, works of art). 2.‑  Throughout the …

Section XXI > Chapter 97 > Heading 9701

Explanatory notes

97.01 ‑ Paintings, drawings and pastels, executed entirely … plaques.               ‑ Of an age exceeding 100 years : 9701.21 ‑ ‑ Paintings, drawings and pastels 9701.22 ‑ ‑ Mosaics 9701.29 ‑ ‑ Other               ‑ Other …

Section XXI > Chapter 97 > Heading 9705

Explanatory notes

97.05 ‑ Collections and collectors’ pieces of … anatomical, paleontological or numismatic interest. 9705.10 ‑ Collections and collectors' pieces of … mineralogical, anatomical or paleontological interest : 9705.21 ‑ ‑ Human specimens and parts thereof 9705.22 ‑ ‑ …

Section XXI > Chapter 97 > Heading 9706

Explanatory notes

97.06 ‑ Antiques of an age exceeding 100 years. 9706.10 ‑ Of an age exceeding 250 years 9706.90 ‑ Other This heading covers all antiques of an age …

Section XXI > Chapter 97 > Heading 9702

Explanatory notes

97.02 ‑ Original engravings, prints and lithographs. 9702.10 - Of an age exceeding 100 years 9702.90 - Other This heading covers original engravings, …

Section XXI > Chapter 97 > Heading 9703

Explanatory notes

97.03 ‑ Original sculpture and statuary, in any material. 9703.10 - Of an age exceeding 100 years 9703.90 - Other This heading covers original sculptures and …

Section XIV > Chapter 71 > Heading 7114

Explanatory notes

… 96.16 ). (g)   Original statuary or sculptures ( heading 97.03 ) collectors’ pieces of heading 97.05 and antiques of heading 97.06 . …

Section IX > Chapter 44 > Heading 4414

Explanatory notes

… are to be classified separately, see Note 6 to Chapter 97 and the Explanatory Notes to headings 97.01 and 97.02. …

Section XV > Chapter 83 > Heading 8306

Explanatory notes

… are to be classified separately, see Note 6 to Chapter 97 and the Explanatory Notes to headings 97.01 and 97.02. This group also includes metallic mirrors ( other …

Section XVIII > Chapter 90 > Heading 9023

Explanatory notes

… of heading 96.18 . (e)   Collectors’ pieces of heading 97.05 . (f)    Antiques (e.g., relief plans and globes) of an age exceeding 100 years ( heading 97.06 ). …

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