… Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and …
Explanatory notes
… 48.20 ‑ Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and … also include printed examples of handwriting for copying in manuscript. Educational workbooks, sometimes called writing … for holding loose sheets, magazines, or the like (e.g., clip binders, spring binders, screw binders, ring binders), …