HTS heading 4820
Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard — 16 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 4820 | Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard + Ch. 99 | not stated | — |
| 4820.10 | Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles + Ch. 99 | not stated | — |
| 4820.10.20 | Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles + Ch. 99 | Free | — |
| 4820.10.20.10 | Diaries and address books + Ch. 99 | Free (inherited from 4820.10.20) | No. |
| 4820.10.20.20 | Memorandum pads, letter pads and similar articles + Ch. 99 | Free (inherited from 4820.10.20) | No. |
| 4820.10.20.30 | Sewn composition books with dimensions of 152.4-381 mm (6" - 15"), inclusive (small side) X 222.5-381 mm (8.75" -15"), inclusive (large side) + Ch. 99 | Free (inherited from 4820.10.20) | No. |
| 4820.10.20.40 | Other note books with dimensions of 152.4-381 mm (6" - 15"), inclusive (small side) X 222.5-381 mm (8.75" -15"), inclusive (large side) + Ch. 99 | Free (inherited from 4820.10.20) | No. |
| 4820.10.20.60 | Other + Ch. 99 | Free (inherited from 4820.10.20) | No. |
| 4820.10.40.00 | Other + Ch. 99 | Free | No. |
| 4820.20.00.00 | Exercise books + Ch. 99 | Free | No. |
| 4820.30.00 | Binders (other than book covers), folders and file covers + Ch. 99 | Free | — |
| 4820.30.00.20 | Looseleaf binders + Ch. 99 | Free (inherited from 4820.30.00) | kg |
| 4820.30.00.40 | Other + Ch. 99 | Free (inherited from 4820.30.00) | kg |
| 4820.40.00.00 | Manifold business forms and interleaved carbon sets + Ch. 99 | Free | kg |
| 4820.50.00.00 | Albums for samples or for collections + Ch. 99 | Free | No. |
| 4820.90.00.00 | Other + Ch. 99 | Free | kg |
7 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
16 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.