4903 00 — Children's picture, drawing or colouring books

4903 Picture books, drawing or coloring books, children's books

This heading covers picture books which are intended for children, for their entertainment or for their first steps in primary education, provided that the pictures are of primary interest and are not an addition to the text (see note 6 to this chapter). This category includes, for example, alphabets with pictures, as well as books in which the content is transmitted by a series of episodic pictures, accompanied by inscriptions or short stories relating to each individual picture. It also includes children's workbooks, consisting mainly of pictures with accompanying texts, for writing or other exercises. This heading does not include books, even with a large number of illustrations, written in the form of a continuous narrative with illustrations of selected episodes. They are in heading 4901. The books of this heading are printed on paper, fabric, etc., and include children's toy books. A children's picture book with ascending or movable figures is also included in this heading, but if the article is essentially a toy, it is not included in this heading (Chapter 95). Similarly, a children's picture book containing rusting pictures or models for cutting falls into this heading, provided that the "cuttings" are a secondary detail, but if more than the sexes of other pages (including covers) are intended for cutting, regardless of whether or not,

In whole or in part, a product, even containing a certain amount of text, is considered a toy (Chapter 95). This heading also includes children's books for drawing or coloring. They consist mainly of interlaced pages (sometimes in the form of postcards) containing simple drawings for copying or contours of pictures with or without printed and instructions for drawing or coloring; sometimes colored illustrations are placed for guidance. They also include similar books with “invisible” contours or color, which can be made visible by rubbing with a pencil or wetting with a brush, as well as books in which small amounts of watercolor paint required for coloring are contained in the book itself (for example, in the form of a palette).

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.