Classification of a conference bulletin as advertising material upheld over periodical treatment under customs tariff headings.

Imported a one-off conference bulletin was not a newspaper, journal or periodical because Heading 49.02 applies to publications issued at regular intervals. As the bulletin was produced to highlight a particular conference, circulated to medical practitioners, and described as a professional service intended to promote use of the drug Metronidazole, it had the character of advertising material. It was therefore classifiable under Heading 49.08/11, not under Heading 49.02.

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Issues: Whether the imported "News Bulletin" was classifiable under Heading 49.02 as newspapers, journals or periodicals, or under Heading 49.08/11 as advertising material.

Analysis: Heading 49.02 covered newspapers, journals and periodicals published at regular intervals. The imported bulletin was an ad hoc publication brought out specifically to highlight the proceedings of a particular conference and was not a periodical. Its contents related to the views of participating doctors on the usefulness of the drug Metronidazole, and the copies were imported for distribution among medical practitioners. The publication was also described as being published as a professional service for the appellant, which showed that the exercise was intended to promote the use of the drug. On these facts, the bulletin had the character of advertising material falling within Heading 49.08/11.

Conclusion: The bulletin was correctly classified under Heading 49.08/11 and not under Heading 49.02.

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