97 Objetos de arte, de colección o de antigüedad
30. 10. 98 ES Diario Oficial de las Comunidades Europeas 741
OBJETOS DE ARTE, DE COLECCI”N O DE ANTIG‹EDAD Notas 1. Este capÌtulo no comprende:
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los sellos de correos, timbres fiscales, artÌculos franqueados y an·logos, sin obliterar, que tengan o hayan de tener curso legal en el paÌs de destino (capÌtulo 49);
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los lienzos pintados para decorados de teatro, fondos de estudio o usos an·logos (partida 5907), salvo que puedan clasificarse en la partida 9706.
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las perlas finas o cultivadas y las piedras preciosas o semipreciosas (partidas 7101 a 7103).
2. En la partida 9702, se consideran 'grabados, estampas y litografÌas' originales, las pruebas obtenidas directamente en negro o en color de una o varias planchas totalmente realizadas a mano por el artista, cualquiera que sea la tÈcnica o la materia empleada, con exclusiÛn de cualquier procedimiento mec·nico o fotomec·nico.
3. No se clasifican en la partida 9703, las esculturas que tengan car·cter comercial (por ejemplo: reproducciones en serie, vaciados y obras de artesanales), aunque hayan sido concebidas o creadas por artistas.
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Salvo lo dispuesto en las notas 1, 2 y 3, los artÌculos susceptibles de clasificarse en este capÌtulo y en otros de la Nomenclatura se clasifican en este capÌtulo;
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los artÌculos susceptibles de clasificarse en la partida 9706 y en las partidas 9701 a 9705 se clasifican en las partidas 9701 a 9705.
5. Los marcos de cuadros, pinturas, dibujos, 'collages' o cuadros similares, de grabados, estampas o litografÌas se clasifican con ellos cuando sus caracterÌsticas y valor estÈn en relaciÛn con el de dichas obras.
Los marcos cuyas caracterÌsticas o valor no guarden relaciÛn con los artÌculos a los que se refiere esta nota, seguir·n su propio rÈgimen.
CÛdigo NC DesignaciÛn de la mercancia Tipo de los derechos Unidad suplementariaautÛnomos (%) convencionales (%) 1 2 3 4 5
9701 Pinturas y dibujos, hechos totalmente a mano, (excepto los dibujos de la partida 4906 y artÌculos manufacturados decorados a mano);
'collages' y cuadros similares:
9701 10 00...
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