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Document 61977CJ0023
Sumario de la sentencia
Sumario de la sentencia
1 . COMMON CUSTOMS TARIFF - ARTISTIC PRINTED MATTER - CLASSIFICATION - SUBHEADING 49.11 B - RESIDUAL NATURE
2 . COMMON CUSTOMS TARIFF - WORKS OF ART , COLLECTOR ' S PIECES , AND ANTIQUES - PRINTED PRODUCTS - CLASSIFICATION - TARIFF HEADING 99.02 - CONDITION
3 . COMMON CUSTOMS TARIFF - PRINTED PRODUCTS - ARTISTIC SCREEN PRINTS - CLASSIFICATION - SUBHEADING 49.11 B
1 . BOTH THE WORDING AND THE GENERAL SCHEME OF CHAPTER 49 OF THE COMMON CUSTOMS TARIFF SHOW THAT SUBHEADING 49.11 B IS A RESIDUAL HEADING WHICH COVERS ALL ARTISTIC PRINTED MATTER NOT LISTED OR REFERRED TO ELSEWHERE .
2 . IN ORDER TO BE CLASSIFIED UNDER TARIFF HEADING 99.02 , PRINTED PRODUCTS MUST BE ORIGINAL WORKS AND THE METHOD OF THEIR PRODUCTION MUST NOT INVOLVE ANY MECHANICAL OR PHOTOMECHANICAL PROCESS .
3 . ARTISTIC SCREEN PRINTS FALL WITHIN SUBHEADING 49.11 B OF THE COMMON CUSTOMS TARIFF , EVEN IF THEY ARE SIGNED BY HAND BY THE ARTIST AND IF ONLY A LIMITED EDITION IS PRODUCED .