1.-This Chapter does not cover :

(a) Photographic negatives or positives on transparent bases (CHAPTER37);

(b) Maps plans or globes in relief whether or not printed (heading No. 90.23);

(c) Playing cards or other goods of CHAPTER95; or

(d) Original engravings prints or lithographs (heading No. 97.02) postage or revenue stamps  stamp-postmarks first-day covers postal stationery or the like of heading No. 97.04  antiques of an age exceeding one hundred years or other articles of CHAPTER97.

2.-For the purposes of CHAPTER49 the term " printed " also means reproduced by means of a duplicating machine produced under the control of a computer embossed photographed  photocopied thermocopied or typewritten.

3.-Newspapers journals and periodicals which are bound otherwise than in paper and sets of newspapers journals or periodicals comprising more than one number under a single cover are to be classified in heading No. 49.01 whether or not containing advertising material.

4.-Heading No. 49.01 also covers :

(a) A collection of printed reproductions of for example works of art or drawings with a relative text put up with numbered 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 constituting the whole or a part of a complete work and designed for binding. However printed pictures or illustrations not bearing a text whether in the form of signatures or separate sheets fall in heading No. 49.11.

5.-Subject to Note 3 to this Chapter heading No. 49.01 does not cover publications which are essentially devoted to advertising (for example brochures pamphlets leaflets trade catalogues year books published by trade associations tourist propaganda). Such publications are to be classified in heading No. 49.11.

6.-For the purposes of heading No. 49.03 the expression " children's picture books " means books for children in which the pictures form the principal interest and the text is subsidiary.

GENERAL

With the few exceptions referred to below this Chapter covers all printed matter of which the essential nature and use is determined by the fact of its being printed with motifs  characters or pictorial representations.

On the other hand besides the goods of heading 48.14 or 48.21 paper paperboard or cellulose wadding or articles thereof in which the printing is merely incidental to their primary use (e.g. printed wrapping paper and printed stationery) fall in Chapter 48. Also printed textile articles such as scarves or handkerchiefs in which the printing is mainly 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 heading 39.18 39.19 48.14 or 48.21 are also excluded from this Chapter even if they are printed with motifs characters or pictorial representations which are not merely incidental to the primary use of the goods. For the purposes of this Chapter the term " printed " includes not only reproduction by the several methods of ordinary hand printing (e.g. prints from engravings or woodcuts other than originals) or mechanical printing (letterpress offset printing lithography photogravure  etc.) but also reproduction by duplicating machines production under the control of a computer embossing photography photocopying thermocopying or typewriting (see Note 2 to this Chapter) irrespective of the form of the characters in which the printing is executed (e.g. letters

11 HEADINGS

49.01 - PRINTED BOOKS BROCHURES LEAFLETS AND SIMILAR PRINTED MATTER WHETHER

OR NOT IN SINGLE SHEETS.

49.02 - NEWSPAPERS JOURNALS AND PERIODICALS WHETHER OR NOT ILLUSTRATED OR CONTAINING ADVERTISING MATERIAL.

49.03 - CHILDREN'S PICTURE DRAWING OR COLOURING BOOKS.

49.04 - MUSIC PRINTED OR IN MANUSCRIPT WHETHER OR NOT BOUND OR ILLUSTRATED.

49.05 - MAPS AND HYDROGRAPHIC OR SIMILAR CHARTS OF ALL KINDS INCLUDING ATLASES WALL MAPS TOPOGRAPHICAL PLANS AND GLOBES PRINTED.

49.06 - PLANS AND DRAWINGS FOR ARCHITECTURAL ENGINEERING INDUSTRIAL

COMMERCIAL TOPOGRAPHICAL OR SIMILAR PURPOSES BEING ORIGINALS DRAWN BY HAND; HAND-WRITTEN TEXTS; PHOTOGRAPHIC REPRODUCTIONS ON SENSITISED PAPER AND CARBON COPIES OF THE FOREGOING.

49.07 - UNUSED POSTAGE REVENUE OR SIMILAR STAMPS OF CURRENT OR NEW ISSUE IN THE COUNTRY TO WHICH THEY ARE DESTINED; STAMP-IMPRESSED PAPER; BANKNOTES; CHEQUE FORMS; STOCK SHARE OR BOND CERTIFICATES AND SIMILAR DOCUMENTS OF TITLE.

49.08 - TRANSFERS (DECALCOMANIAS).

49.09 - PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS MESSAGES OR ANNOUNCEMENTS WHETHER OR NOT ILLUSTRATED WITH OR WITHOUT ENVELOPES OR TRIMMINGS.

49.10 - CALENDARS OF ANY KIND PRINTED INCLUDING CALENDAR BLOCKS.

49.11 - OTHER PRINTED MATTER INCLUDING PRINTED PICTURES AND PHOTOGRAPHS.

CHAPTER 49 - (2/2)

of any alphabet figures shorthand signs Morse or other code symbols Braille characters   musical notations pictures diagrams). The term does not however include coloration or decorative or repetitive-design printing.The Chapter also includes similar products executed by hand (including hand-drawn maps and pl ans) as well as carbon copies of hand-written or typewritten texts.

In general the goods of this Chapter are executed on paper but the goods may be on other materials provided they have the characteristics described in the first paragraph of this General Explanatory Note. However letters numbers sign-plates and similar motifs for shop signs and shop windows bearing a printed picture or text of ceramics of glass or of base metal are classifiable in headings 69.14 70.2 and 83.10 respectively or in heading 94.05 if illuminated.

In addition to the more common forms of printed products (e.g. books newspapers pamphlets pictures advertising matter) this Chapter covers such articles as : printed transfers (decalcomanias); printed or illustrated postcards greeting cards; calendars maps plans and drawings; postage revenue or similar stamps. Microcopies on opaque bases of articles of this Chapter are classified in heading 49.11. Microcopies are obtained by means of an optical device which greatly reduces the dimensions of the documents photographed;microcopies normally need to be read by means of a magnifying device.

This Chapter also excludes :

(a)Photographic negatives or positives on transparent bases (for example microfilms) of CHAPTER37.

(b)Goods of CHAPTER97.