HTS heading · chapter 48
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
Analysis
Heading 4820 of the Harmonized Tariff Schedule 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…. It divides into 6 six-digit subheadings and 7 eight-digit tariff lines, with 12 ten-digit statistical suffixes below them.
Every one of its 7 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
The largest subheadings are 4820.10 (registers, account books, notebooks, order books…, 2 lines), 4820.20 (unnamed, 1 line), 4820.30 (unnamed, 1 line) and 4820.40 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Commercial Printing (except Screen and Books) (323111) and Stationery Product Manufacturing (322230). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of duty-free sits at the 50th percentile of the headings in chapter 48.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 4820.10.20 | Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles | Free |
| 4820.10.40 | Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles: other | Free |
| 4820.20.00 | 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: exercise books | Free |
| 4820.30.00 | Binders (other than book covers), folders and file covers | Free |
| 4820.40.00 | Manifold business forms and interleaved carbon sets | Free |
| 4820.50.00 | Albums for samples or for collections | Free |
| 4820.90.00 | 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: other | Free |