WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
49.01 - Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. 490 1.10 - In single sheets, whether or not folded - Other : - - Dictionaries and encyclopaedias, and serial instalments thereof 4901.99 - - Other 490 1.9 1 This heading covers virtually all publications and printed reading matter, illustrated or not, with the exceptJon of publici matter and roducts more s ecifically covered by other headings of the Chapter (particularly eading 49.0g 49.03 or 4 9 . 4 . It includes : r (A) Boob and booklets consistin essentially of textual matter of an kind, and printed in an language or characters, inclu mg Braille or shorthand. They inc ude literary works of a 1 kinds, text-books (including educational workbooks sometimes called writing books), with or without narrative texts, which contain questions or exercises (usually wth spaces for completion in manuscript); technical publications; books of reference such as dictionaries, encyclopaedias and directories (e.g., telephone catalogues for museums and public libranes such as prayer books and hymn children s books (other than heading 49.03). Such books may more volumes, or may be in the the complete work and designed for binding. d i Dust covers, clasps, book-marks and other minor accessories supplied with the books are regarded as f o m n g part of the book. (B) Brochures, pamphlets and leaflets, whether consisting of several sheets of reading matter fastened together (e.g., stapled), or of unfastened sheets, or even of single sheets. These include publications such as : shorter scientific theses and monographs, instruction notices, etc., issued by government departments or other bodies, tracts, hymn sheets, etc. This ~ o uexcludes printed cards bearing personal greetin s, messa es or announcements (headmg 89.09), and nnted forms which require the insertion o certain a ditional information for completion (heading 9.1I). B d (C) Textual matter in the form of sheets for binding in loose-leaf binders. The heading also covers : (1) Newspapers, journals and eriodicals bound otherwise than in paper, and sets of news apers, journals or penof;lcals comprisin more than one number under a single cover, wheti! er or not containing advertising materia? (2) Bound picture books (other than children's picture books of heading 49.03). (3) A collection of rinted reproductions of works of art, drawings, etc., with a relative text (for example, a fiography of the artist), put up with numbered pages and forming a whole suitable for binding. (4) A pictorial supplement accompanying, and subsidiary to, a bound volume containing the relative text. Other pictorial publications are excluded and generally fall in heading 49.11. Sub'ect to Chapter Note 3, the heading also excludes all publications essentially devoted to advertising i (inc uding tounst propa anda) and those which are published by or on behalf of a trader for publici X purposes, even though ose of the latter lcind may consist of matter not of dlrect advertising value. Suc advertising publications include, for example, trade catalogues, ear books ublished by trade associations containing a certain amount of Informative matfer, toget ier with a su stantial number of advertisements by members of the association and publicabons drawin attention to the products or services supplied by the publisher. The heading also does not cover ub ications containing indirect or concealed publicity, i.e., publications which, thou? essentially devote$to advertising, are 80 presented as to make it seem that advertising is not the intende purpose. \ B On the other hand, such ublications as scientific theses published by or for industrial firms and those publications mere y describing trends or rogress or activity in a articular branch of commerce or industry, but not having direct or infirect publicity value m y all in this heading. P P The heading further excludes (a) Copying and transfer papers, bearing texts or designs for reproduction, bound in sequence (heading 48.16). (b) Diaries and other stationery books of heading 48.20, that is those which are essentially for completion in manuscript or typescript. (c) Newspapers, 'ournals and periodicals in single copies, unbound or bound only in paper (heading 49.0i). (d) Children's workbooks consistin essentially of pictures with complementary texts, for writing or other exercises (heading 49.03. (e) Music books (heading 49.04). (f) Atlases (heading 49.05). (g) Parts of books, whether in the form of signatures or separate sheets, consisting of pictorial matter without a printed text (heading 49.11).
Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans Notes. 1.- This Chapter does not cover : (a) Photographic negatives or positives on transparent bases (Chapter 37); @) Maps, plans or globes, in relief, whether or not printed (heading 90.23); (c) Playing cards or other goods of Chapter 95; or (d) Original engravin s rints or lithographs (heading 97.02), ostage or revenue stamps, stamp-postmarks, &;-$ay covers, postal stationery or the like of eading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97. R 2.- For the purposes of Chapter 49, the term " printed " also means reproduced by means of a duplicatin machine, produced under the control of an automatic data processing machine, embossel photographed, photocopied, thennocopied or typewritten. 3.- Newspapers, journals and periodicals which are bound otherwise than in pa er, and sets of newspapers, ournals or eriodicals comprising more than one number under a sing e cover are to be class~fiedin eading 49.t1, whether or not containing advertismg material. P A 4.- Heading 49.01 also covers : (a) A collection of printed re roductions of, for example, works of art or drawings, with a relative text, put up with numberel pages in a form suitable for binding into one or more volumes; (b) A pictorial supplement accompanying, and subsidiary to, a bound volume; and (c) Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constitut~ngthe whole ar a part of a complete work and designed for binding. However, printed ictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fafin heading 49.1 1. 5.- Subject to Note 3 to this Chapter, heading 49.01 does not cover ublications which are essentially devoted to advertising (for example, brochures, pamphlets, lea ets, trade catalogues, ear books ubSshed b trade assasiations, tourist propaganda). Such publications are to be cEssified in !i,ng 49. A. 6.- For the purposes of heading 49.03, the expression " children's picture books " means books for children m which the pictures form the principal interest and the text is subsidiary. GENERAL With the few exce tions referred to below, this Chapter covers all printed matter of which the essential nature an use is determined by the fact of its being printed with motifs, characters or pictorial representations. I On the other hand, besides the goods of heading 48.14 or 48.21, aper, paperboard or cellulose wadding, or articles thereoc in which the rinting is merely incidental to Jelr pnuse (e.g., p t e d wrapping aper and printed stationery) h l in Cha ter 48. Also, printed textile articles suc as scarves or ~ d k e r c h i e f sin , which the printing is main5 for decorative or novelty purposes and does not affect the essential character of the goods, embroidery fabrics and prepared tapestry canvases bearing printed designs fall in Section XI. Goods of headin 39.18, 39.19, 48.14 or 48.21 are also excluded from this Chapter, even if they are printed with moti s, characters or pictorial representations, which are not merely incidental to the primary use of the goods. F The Chapter also includes similar roducts executed by hand (including hand-drawn maps and plans), as well as carbon copies of &nd-written or typewritten texts. In general the oods of this Cha ter are executed on paper but the goods may be on other h of this General materials pmvi ed they have the cRaracteristics described in the first para Explanatory Note. However, letters, numbers, sign-plates and similar mot1 s or shop signs and shop windows, bearing a printed icture or text, of ceramics, of glass, or of base metal are classifiable in headings 69.14, 70. 0 and 83.10 respectively, or in heading 94.05 if illuminated. f TI? In addition to the more common forms of printed products (e.g., books, newspapers, ictures, advertising matter), this Chapter covers such arhcles as: printe transfers rdecalcomanias); pnnted or illustrated postcards, greeting cards; calendars, maps, lans and drawings; postage, revenue or similar stam s. Microcopies on opaque bases, of artic es of this Chapter, are classified in heading 49.1 1. Ricroco ies are obtained by mans of an optical d m c e which greatly reduces the dimensions of %e documents photographed; microcopies normally need to be read by means of a magnifying device. B""~~~~~' f This Chapter also excludes (a) Photographic negatives or positives on transparent bases (for exampIe, microfilms) of Chapter 37. (b) Goods of Chapter 97.