CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4901 FOR PRINTED BOOKS, BROCHURES, LEAFLETS AND SIMILAR PRINTED MATTER, WHETHER OR NOT IN SINGLE SHEETS GIR 3B HAS BEEN USED AS THE BOOK IS CONSIDERED TO BE THE ESSENTIAL CHARACTER. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL FOR OTHER THAN IN SINGLE SHEETS, WHETHER OR NOT FOLDED: OTHER THAN DICTIONARIES AND ENCYCLOPAEDIAS, AND SERIAL INSTALMENTS THEREOF ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTES (HSEN) TO HEADINGS 49.01 AND 49.03