Chapter notes
Notes.
1. This Chapter does not cover:
(a) Photographic negatives or positives on transparent
bases (Chapter 37);
(b) Maps, plans or globes, in relief, whether or not
printed (heading 9023.00.00);
(c) Playing cards or other goods of Chapter 95; or
(d) Original engravings, prints or lithographs (heading
9702.00.00), postage or revenue stamps,
stamp-postmarks, first-day covers, postal stationery
or the like of heading 9704.00.00, antiques of an
age exceeding one hundred years or other articles of
Chapter 97.
2. For the purposes of Chapter 49, the term "printed" also
means reproduced by means of a duplicating machine,
produced under the control of an automatic data
processing machine, 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
49.01, whether or not containing advertising material.
4. Heading 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 49.11.
5. Subject to Note 3 to this Chapter, heading 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 49.11.
6. For the purposes of heading 4903.00.00, the expression
"children's picture books" means books for children in
which the pictures form the principal interest and the
text is subsidiary.