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49.02 ‑ Newspapers, journals and periodicals, whether or not illustrated or containing advertising material.
The distinguishing feature of the publications of this heading is that they constitute one issue in a continuous series under the same title published at regular intervals, each issue being dated (even by merely indicating the period of the year, e.g., "Spring 1996") and also frequently numbered. They may be unbound or bound in paper, but if otherwise bound or if consisting of more than one issue under a single cover, they are excluded (heading 49.01). These publications usually consist essentially of reading matter but they may also be profusely illustrated and may even consist mainly of pictorial matter. They may also contain advertising material.
The types of publications covered by the heading include :(1) Newspapers, daily or weekly, in the form of unbound sheets of printed matter consisting mainly of current news of general interest, together usually with literary articles on subjects of current, historical, biographical, etc., interest. They also generally devote a considerable amount of space to illustrations and advertisements. (2) Journals and other periodicals, issued weekly, fortnightly, monthly, quarterly or half‑yearly, either in the form of newspapers or as paperbound publications. They may be mainly devoted to the publication of intelligence on subjects of a specialised nature or sectional interest (e.g., legal, medical, financial, commercial, fashion or sporting), in which case they are frequently published by or for organisations of the interests concerned. Or they may be of more general interest, such as the ordinary fiction magazine. These include periodicals published by or for named industrial concerns (e.g., motor car manufacturers) to promote interest in their products, staff journals normally having circulation only within the industrial, etc., organisations concerned and periodicals such as fashion magazines which may be issued by a trader or an association for publicity purposes.
Parts of large works (such as books of reference) sometimes published in weekly, fortnightly, etc., instalments over a limited and predetermined period are not regarded as periodicals but are classified in heading 49.01.
Supplements such as pictures, patterns, etc., issued with newspapers or periodicals and normally sold therewith, are regarded as forming part of the publication.
Waste paper consisting of old newspapers, journals or periodicals falls in heading 47.07.
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