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This heading covers all printed matter (including photographs and printed pictures) of this Chapter (see the General Explanatory Note above) but not more particularly covered by any of the preceding headings of the Chapter.
Framed pictures and photographs remain classified in this heading when the essential character of the whole is given by the pictures or photographs; in other cases such articles are to be classified in the heading appropriate to the frames, as articles of wood, metal, etc.
Certain printed articles may be intended for completion in manuscript or typescript at the time of use but remain in this heading provided they are essentially printed matter (see Note 12 to Chapter 48). Thus, printed forms (e.g., magazine subscription forms), blank multi-coupon travel (e.g., air, rail and coach) tickets, circular letters, identity documents and cards and other articles printed with messages, notices, etc., requiring only the insertion of particulars (e.g., dates and names) are classified in this heading. Stock, share or bond certificates and similar documents of title and cheque forms, which also require completion and validation are, however, classified in heading 49.07.
On the other hand, certain articles of stationery with printing which is merely incidental to their primary use for writing or typing are classified in Chapter 48 (see Note 12 to Chapter 48 and in particular the Explanatory Notes to headings 48.17 and 48.20).The heading includes the following in addition to the more obvious products : (1) Advertising matter (including posters), year books and similar publications devoted essentially to advertising, trade catalogues of all kinds (including book or music publishers' lists, and catalogues of works of art) and tourist propaganda. Newspapers, periodicals and journals, whether or not containing advertising material, are however excluded (heading 49.01 or 49.02, as appropriate). (2) Brochures containing the programme of a circus, sporting event, opera, play or similar presentation. (3) Printed calendar backs with or without illustrations. (4) Schematic maps. (5) Anatomical, botanical, etc., instructional charts and diagrams. (6) Tickets for admission to places of entertainment (e.g., cinemas, theatres and concerts), tickets for travel by public or private transport and other similar tickets. (7) Microcopies on opaque bases of the articles of this Chapter. (8) Screens made by printing a film of plastics with letters or symbols to be cut out for use in design work.
Such screens simply printed with dots, lines or squares are excluded (Chapter 39). (9) Maximum cards and illustrated first-day covers not bearing postage stamps (see also Part (D) of the Explanatory Note to heading 97.04). (10) Self-adhesive printed stickers designed to be used, for example, for publicity, advertising or mere decoration, e.g., "comic stickers" and "window stickers". (11) Lottery tickets, "scratch cards", raffle tickets and tombola tickets. The following articles, in particular, are also excluded from this heading : (a) Photographic negatives or positives on films or plates (heading 37.05). (b) Goods of heading 39.18, 39.19, 48.14 or 48.21 or printed paper products of Chapter 48 in which the printed characters or pictures are merely incidental to the primary use of the products. (c) 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, which are classifiable in headings 69.14, 70.20 and 83.10 respectively, or in heading 94.05 if illuminated. (d) Decorative glass mirrors, whether or not framed, with printed illustrations on one surface (heading 70.09 or 70.13). (e) Printed "smart cards" (including proximity cards or tags) as defined in Note 4 (b) to Chapter 85 (heading 85.23). (f) Printed dials of instruments or apparatus of Chapter 90 or 91. (g) Printed paper toys (e.g., children's cut-out sheets), playing cards and the like, and other printed games (Chapter 95). (h) Original engravings, prints and lithographs, of heading 97.02, that is, impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by him, but not including any mechanical or photo-mechanical process.
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