Classification under heading 97030000 as a sculpture is excluded, as it is not the installation that constitutes a ‘work of art’ but the result of the operations (the light effect) carried out by it.
Toodet ei või klassifitseerida kui skulptuuri rubriiki 97030000, kuna kunstiteost ei moodusta mitte installatsioon ise, vaid selle rakenduse tagajärg (valgusefekt).