Heading 4904 : Music, printed or in manuscript, whether or not bound or illustrated.
This heading covers music of all kinds, instrumental or vocal, printed or in manuscript, whether or not bound or illustrated, and whatever the system of notation (e.g., tonic sol-fa, staff notation, numerical symbols, Braille music). The music in this heading may be printed or written on paper or other material and may be in the form of separate sheets (including paperboards), bound books, etc., whether or not illustrated or with accompanying words. In addition to the more common forms of printed or manuscript music, this heading includes such productions as music hymn books, scores (including miniature) and music instruction books (tutors), provided they contain practice pieces and exercises as well as an instructional text. Dust covers supplied with such music are regarded as forming a part thereof.This heading does not include : (a) Printed books, catalogues, etc., containing musical notation which is merely incidental or illustrative of the text, e.g., a particular theme or motif referred to in the text of a book (heading 49.01 or 49.11). (b) Cards, discs and rolls for mechanical instruments (heading 92.09).
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