Chapter 48, Paper and paperboard / Heading 4820

HTS 4820.30.00.40: 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 boo

Schedule text: Other. Classification: 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 › Binders (other than book covers), folders and file covers › Other

General rate of duty

Free

Column 1, USITC schedule

From China, all in

37.5%

Priced live by the Gateway engine

Section 301 China

25%

List 3

Forced labor 301

12.5%

9903.05.31

How the rate is built

Each line is a separate legal authority. They stack on the $10,000 customs value unless a carve-out says otherwise.

ProgramRateAmount
General rate of duty (Column 1)
Official rate: Free
4820.30.00.40
0%$0.00
Section 301 China (List 3)
25%$2,500.00
Section 301 forced labor
9903.05.31
12.5%$1,250.00
Effective duty rate
37.5%$3,750.00

Stack priced from China on a $10,000 customs value, ocean entry. Other origins carry different programs; the calculator prices any of them.

Related lines

Statistical lines under the same 8-digit heading share one legal rate; the last two digits report statistics.

  • 4820.30.00Binders (other than book covers), folders and file covers (rate line, Free)
  • 4820.30.00.20Looseleaf binders

Questions about this example

What is HTS code 4820.30.00.40?
HTS 4820.30.00.40 covers 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 boo; the schedule's own line text is "Other". Its full classification path in the Harmonized Tariff Schedule of the United States is: 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 › Binders (other than book covers), folders and file covers › Other. It sits in chapter 48 (Paper and paperboard) under heading 4820.
What is the general duty rate for HTS 4820.30.00.40?
The Column 1 general rate of duty is Free. That is the most-favored-nation rate before any Section 301, Section 232, Section 338, Section 201 or antidumping and countervailing action, and before CBP's Merchandise Processing and Harbor Maintenance fees.
What is the tariff on HTS 4820.30.00.40 from China?
Priced on $10,000 of goods, the effective duty from China is 37.5%: 0% general rate + 25% Section 301 + 12.5% forced labor. Section 301 applies (List 3). The Section 301 forced-labor duty applies.
Which lines are related to HTS 4820.30.00.40?
It is a statistical line under the 8-digit rate line 4820.30.00 (Binders (other than book covers), folders and file covers), which has 1 other statistical line. All lines under one 8-digit heading share the same legal duty rate; the tenth digit reports statistics.