The distinction turns on whether the work's character is defined by the assembly of applied materials (collage) versus a painted surface to which minor elements are added (painting). Works where the dominant visual and structural element is the arrangement of adhered materials are generally classified as collages; those where paint is the primary medium with incidental additions remain paintings. Ambiguous works may warrant a binding ruling.

Not typically. The heading is intended for original or limited artistic works; mass-produced decorative panels manufactured by industrial processes are generally classified under furniture, interior-decoration, or other applicable headings depending on their material composition. The 'decorative plaques' language in this heading is understood to refer to artistically composed works rather than factory-produced décor.