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Issues: Whether the imported technical documentation in loose-leaf binders was classifiable under Heading 4901.99 of the Customs Tariff Act, 1975 as printed books and similar printed matter, or under Heading 4911.99 as other printed matter including trade catalogues.
Analysis: The material imported consisted of indexed printed sheets in loose-leaf binders containing technical manuals, brochures and related publications supplied by foreign collaborators under a collaboration agreement for transfer of know-how. The contents showed that the material was technical documentation connected with the licensed products and not a trade catalogue. The explanatory notes to Heading 49.01 also supported inclusion of textual matter in loose binders and similar technical publications within that heading.
Conclusion: The goods were correctly classifiable under Heading 4901.99 and not under Heading 4911.99, and the classification adopted by the appellant was upheld.
Ratio Decidendi: Technical documentation supplied in loose-leaf binders as part of a collaboration agreement for transfer of know-how is classifiable as printed matter under Heading 4901.99 when its content and form show that it is not a trade catalogue.
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