Objetos de arte o colección y antigüedades
OBJETOS DE ARTE O COLECCI”N Y ANTIG‹EDADES Notas 1. Este capÌtulo no comprende:
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a) los sellos (estampillas) de correo, timbres fiscales, enteros postales, dem·s artÌculos franqueados y an·logos, sin obliterar, de la partida 4907;
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b) 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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c) las perlas finas (naturales) o cultivadas y piedras preciosas o semipreciosas (partidas 7101 a 7103).
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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, excepto por cualquier procedimiento mec·nico o fotomec·nico.
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No se clasifican en la partida 9703 las esculturas que presenten car·cter comercial (por ejemplo: reproducciones en serie, vaciados, obras de artesanÌa), aunque hayan sido concebidas o creadas por artistas.
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a) 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 clasificar·n en este capÌtulo.
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b) Los artÌculos susceptibles de clasificarse en la partida 9706 y en las partidas 9701 a 9705 se clasificar·n en las partidas 9701 a 9705.
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Los marcos de pinturas, dibujos, collages o cuadros similares, grabados, estampas o litografÌas se clasifican con ellos cuando sus caracterÌsticas y valor est·n en relaciÛn con los de dichas obras.
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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 mercancÌa Tipo del derecho convencional (%) Unidad suplementaria 1 2 3 4
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 - Pinturas...
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