(1) More than two lines or two bands
(2) Letters presenting a special form of writing
(3) Letters in heavy characters
(4) Letters presenting some other special form of writing
(5) Letters linked to a figurative element -- Note: Letters representing a human being or a part of the human body, an animal or a part of an animal's body, a plant, a heavenly body, a natural phenomenon or an object are classified in division 27.3.
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