https://www.taxtmi.com/caselaws?id=107195 A CD ROM containing images of engineering drawings and designs was held not classifiable under Chapter 49 because Heading 49.06 is confined to originals, handwritten texts, photographic reproductions on sensitized paper, or carbon copies, which this product was not. Chapter 49 was also excluded under Heading 49.11, as Note 2 did not convert the CD ROM into printed matter. The HSN Explanatory Notes supported classification outside Chapter 49 and toward Chapter 85. The relied-upon precedent on printed drawings was distinguished on facts, and the recorded media heading in sub-heading 8524.39 applied. en-us Fri, 31 Jan 2003 00:00:00 +0530 Mon, 19 Mar 2012 14:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107195 A CD ROM containing images of engineering drawings and designs was held not classifiable under Chapter 49 because Heading 49.06 is confined to originals, handwritten texts, photographic reproductions on sensitized paper, or carbon copies, which this product was not. Chapter 49 was also excluded under Heading 49.11, as Note 2 did not convert the CD ROM into printed matter. The HSN Explanatory Notes supported classification outside Chapter 49 and toward Chapter 85. The relied-upon precedent on printed drawings was distinguished on facts, and the recorded media heading in sub-heading 8524.39 applied. Case-Laws Customs Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107195