WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
49.03 - Children's picture, drawing or colouring books. This heading is restricted to those picture books clearly compiled for the interest or amusement of children or for guidance in their first steps of primary education, rovided the pictures form the principal interest and are not subsidiary to the text (see Note 6 to t is Chapter). % This category includes, for example, pictorial alphabet books and books of the kind in which the sense of stories is conveyed b a series of episodal pictures accompanied by captions or summary narratives related to t e individual pictures. It also includes children's workbooks consisting essentially of pictures with complementary texts, for writing or other exercises. It does not include books, even profirsel illustrated, written in the form of continuous narratives with illustrations of selected episodes. These fa6 in beading 49.01. The books of this heading may be printed on paper, textile, etc., and include children's rag books. A child's picture book inco orating " stand-up " or movable fi es also falls in this heading but if the article is essential y a toy it is excluded (Chapter 9 ). Similarly, a child's picture book containing pictures or models for cutting out remains in this headin provided the " cut-out " portions are a minor feature, but if more than half the pa es (inclu 'ng covers) are designed for cutting out, whether wholly or in art, the article, even i also containing a certain amount of text, is regarded as a toy (Chapter 9 ). Y= 'P E f t This heading also includes children's drawin or colouring books. These consist mainly of bound pages (sometimes in the form of detac able postcards) containing simple ictures for copying, or outlines of pictures, with or without printed instructions, for completion y drawing or colourin sometimes coloured illustrations for guidance are incorporated. They also include similar book with invisible " outlines or colour which can be made visible by rubbing with a pencil or applying water with a paint brush, and also books in which the small amounts of water colour required for colouring are contained in the book (e.g., in the form of a palette). % " -
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.