WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
No WCO Explanatory Note for this subheading (Bangladesh national subdivision — no WCO equivalent).
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.