This heading covers :
(¥¡) Printed or illustrated postcards regardless of whether they are for private, commercial or advertising purposes, and (¥¢) Printed cards bearing personal greetings, messages or announcements for any occasion. Such printed cards may be illustrated or not and may be with or without envelopes or trimmings. These products comprise particularly : (1) Picture postcards, i.e., cards which have printed indications of their use as postcards, and in which the whole or greater part of one side is devoted to pictorial matter of any kind. Similar products not having such indications of use are classified as pictures in heading 49.11. These picture postcards may be in sheet or booklet form. Printed postcards in which the pictorial matter does not form the principal feature (e.g., certain postcards with advertising matter or small pictures) also fall in this heading. However, such postcards, if printed or embossed with postage stamps, are excluded (heading 49.07). Plain postcards where printing is merely incidental to their primary use are also excluded (heading 48.17). (2) Christmas, New Year, birthday or similar cards. These may be in the form of picture postcards, or consist of two or more folded leaves fastened together, one face or more being devoted to pictorial matter. The term "similar cards" is to be taken to include cards used to announce births or christenings, or for conveying congratulations or thanks. The printed cards may incorporate trimmings such as ribbons, cords, tassels and embroidery, or novelty features such as pull-out views, or be decorated with glass powder, etc. The products of this heading are sometimes printed on materials other than paper, e.g., plastics or gelatin. The heading does not cover : (a) Picture postcards put up in the form of children's picture, drawing or colouring books (heading 49.03). (b) Christmas or New Year cards, etc., in the form of calendars (heading 49.10).
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