Classification of stamped envelopes: printing imparts essential character, so they fall under printed matter sub heading, not postal stationery.

Applying the essential character test, printed stamping imparts the dominant character to envelopes, letter cards and post cards stamped by printing with stamps of current use; such items are classified as printed matter under sub heading 4901.90 rather than under the postal-stationery heading, and pending assessments are to be finalised accordingly.

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