… Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, … and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved …
Explanatory notes
… 48.20 ‑ Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, … are also excluded ( heading 49.03 ). (3) Binders designed for holding loose sheets, magazines, or the like … metal, plastics, etc. On the other hand, articles such as desk memo‑blocks consisting essentially of wood, marble, …