Printed matter whose primary purpose is advertising a supplier's own goods or services is generally excluded from 4901 and classified under the advertising matter heading. A brochure or leaflet qualifies under 4901 when it conveys information or educational content rather than primarily promoting a commercial offering. The distinction turns on the predominant purpose of the publication.

For customs purposes, the country of origin of a printed book is generally the country where the printing and binding took place — the substantial transformation. A book written by a US author but printed and bound in China is of Chinese origin for tariff and marking purposes.