4901 99 — Printed books, brochures and similar printed matter (excl. those in single sheets; dictionaries, encyclopaedias, periodicals and publications which are essentially devoted to advertising)

4901 Printed books, brochures, leaflets and similar printed materials, drafted or in the form of separate sheets: 4901 10 in the form of separate sheets, folded or unfolded - other: 4901 91 - dictionaries, encyclopedias and their serial editions

This heading covers virtually all publications and printed reading matter, whether or not illustrated, other than advertising material and the more specific products covered by other headings of this Chapter (in particular heading 4902, 4903 or 4904). It includes: (A) Books and booklets consisting essentially of reading matter of any kind and printed in any language or in any characters, including Braille or shorthand. These include literary works of all kinds, textbooks (including educational workbooks, sometimes referred to as exercise books) with narrative texts, with or without questions or exercises (usually with spaces left for completion by hand); technical publications; reference books such as dictionaries, encyclopaedias and directories (e.g., telephone directories, including "yellow pages"); museum and public library catalogues (but not trade catalogues); religious books such as prayer books and hymn books (other than hymn books containing musical notation, of heading 4904); children's books (other than children's picture, drawing or colouring books of heading 4903). Such books may be bound (in paper covers, in soft or hard covers) in one or more volumes, or may be in the form of printed sheets constituting the whole or part of a complete work and designed for binding. Dust jackets, clasps, book-markers and other minor accessories presented with books are regarded as forming part of the book. (B) Brochures, pamphlets and leaflets consisting of several sheets of reading matter fastened together (e.g., by stapling) or not, or even of a single sheet. They include publications such as short scientific theses and monographs, instructions, etc., issued by government departments or other bodies, tracts, hymn sheets, etc. This category does not cover printed cards bearing personal greetings, messages or announcements (heading 4909), nor printed forms requiring the insertion of certain additional information to complete them (heading 4911). (C) Reading matter in the form of sheets for insertion in loose-leaf binders. The heading also includes: (1) newspapers, journals and other periodicals, bound otherwise than in paper, and sets of newspapers, journals or other periodicals comprising more than one number under a single cover, whether or not containing advertising material; (2) bound art books (other than children's picture books of heading 4903); (3) collections of printed reproductions of works of art, drawings, etc., with explanatory text (e.g., a biography of the artist), with numbered pages and forming a complete work designed for binding; (4) illustrated supplements accompanying and complementary to bound volumes, containing explanatory text.

Other illustrated publications are excluded from this heading and generally fall in heading 4911. Subject to the provisions of Note 3 to this Chapter, the heading also excludes all publications which are essentially devoted to advertising (including tourist propaganda), and those published by or for commercial undertakings for advertising purposes, even if they contain no matter of obvious advertising value. Such advertising publications include, for example, trade catalogues, year books published by trade associations containing a certain amount of informative matter together with a substantial number of announcements by members of the association, and publications drawing attention to the products or services provided by the sponsor of the publication. The heading also excludes publications containing indirect or concealed advertising, i.e., publications which, although essentially devoted to advertising, are presented in such a way as to create the impression that they are not advertising in character. On the other hand, publications such as scientific theses issued by or for manufacturing firms, and publications which merely describe the trends, progress or activities in a particular branch of trade or industry, but have no direct or concealed advertising value, may fall in this heading. The heading excludes: (a) carbon and transfer papers bearing texts or designs for reproduction, in a definite sequence (heading 4816); (b) diaries and other stationery books of heading 4820, i.e., those which are essentially intended to be filled in by hand or by typewriter; (c) newspapers, journals and other periodicals in single numbers, unbound or bound only in paper (heading 4902); (d) children's workbooks consisting essentially of pictures with subsidiary text, for writing or other exercises (heading 4903); (e) printed music (heading 4904); (f) atlases (heading 4905); (g) parts of books in the form of signatures or separate sheets consisting of pictorial matter without printed text (heading 4911).

Notes

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. This group does not include:

(a) photographic negatives or positives on a transparent basis (Chapter 37);

(b) relief geographical maps, plans or globes, whether printed or unprinted (heading 9023);

(c) playing cards or other goods of Chapter 95; or

(d) the originals of engravings, prints or lithographs (heading 9702), postage or duty stamps, postage stamps including the first day of cancellation, post office supplies or similar items of heading 9704, antiques over 100 years old or other articles of Chapter 97.

2. In Chapter 49, the term “printed” also applies to materials reproduced on multiplication machines obtained by a computer, as well as by embossing, photographing, photocopying, thermal copying or typing.

3. Newspapers, magazines and other periodicals in bounds other than paper and the filing of newspapers, magazines or other periodicals of more than one copy under a single cover are classified in heading 4901 regardless of whether they contain advertising material.

4. Heading 4901 also includes:

(a) collections of printed reproductions, such as works of art or drawings with explanatory text, with numbered pages in a form suitable for brochure in one or more volumes;

(b) illustrated appendices accompanying and supplementing the intertwined volumes; and

(c) printed parts of books or pamphlets in the form of selected or separate sheets or signatures constituting all or part of the work and intended for binding.

However, reproductions of paintings or illustrations without explanatory text in the form of signatures or separate sheets are classified in heading 4911.

5. Subject to note 3 to this chapter, heading 4901 does not include publications which are essentially devoted to advertising (e.g. brochures, brochures, leaflets, trade catalogues, yearbooks published by trade associations, tourist brochures). Such publications are classified in heading 4911.

6. For the purpose of heading 4903, the term “picture books” means children’s books in which pictures are of primary interest and the text is auxiliary.