Keywords
Summary

Keywords

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

Summary

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 .