Customs Tariff
Chapter 49
Printed Books, Newspapers, Pictures and Other Products of the Printing Industry; Manuscripts, Typescripts and Plans
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);
(c)
Playing
cards
or
other
goods
of
Chapter
95;
or
(d)
Original
engravings,
prints
or
lithographs
(heading
9702),
postage
or
revenue
stamps,
stamp-postmarks,
first-day
covers,
postal
stationery
or
the
like
of
heading
9704,
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
4901,
whether
or
not
containing
advertising
material.
4.
Heading
4901
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
4911.
5.
Subject
to
Note
3
to
this
Chapter,
heading
4901
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
4911.
6.
For
the
purposes
of
heading
4903,
the
expression
"children's
picture
books"
means
books
for
children
in
which
the
pictures
form
the
principal
interest
and
the
text
is
subsidiary.
Supplementary notes :
For the purposes of tariff item 7907 00 30, "Information Technology Software" means any representation of instructions, data, sound or image, including source code and object code, re-corded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine.