This heading covers paper or paperboard stationery of the kind used in correspondence, e.g., envelopes, letter cards, plain postcards (including correspondence cards). Separate writing paper in loose sheets or in blocks and certain other articles referred to below are, however, excluded. These articles may be printed with addresses, names, trade marks, decorations, crests, initials, etc., merely incidental to their use as stationery. Letter cards are sheets of paper or paperboard or card with gummed (and sometimes perforated) edges or other provision for closing or sealing without the use of envelopes. Plain postcards do not fall in this heading unless they contain printed provision for the address or stamp or other indications of their use. Correspondence cards do not fall in this heading unless they have deckled or gilt edges or rounded corners, or are printed or otherwise prepared in such a manner as clearly to indicate their use as stationery. Plain cards not so prepared are classified in heading 48.02, 48.10, 48.11 or 48.23, as the case may be. The heading also covers boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. This heading also excludes :(a) Letter paper in folded or unfolded sheets, printed or not, and whether or not boxed or packeted (heading 48.02, 48.10 or 48.11, as the case may be). (b) Letter pads, memorandum pads, etc. of heading 48.20. (c) Envelopes, postcards, letter cards, etc., stamped by printing or otherwise, with stamps of current issue (heading 49.07). (d) Printed or illustrated postcards and printed cards of heading 49.09. (e) Printed letters and similar articles, which are designed for special purposes, e.g., demand notes, removal notices, advertisement letters, including such articles requiring completion in manuscript (heading 49.11). (f) Illustrated first-day covers and maximum cards : if not bearing postage stamps (heading 49.11); if bearing postage stamps (heading 97.04).
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