HTS subheading · chapter 48
4820.10
Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
Analysis
Subheading 4820.10 covers registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, within heading 4820. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 4820.10.20 for diaries, notebooks and address books, bound; memorandum pads, letter… (duty-free) and 4820.10.40 for registers, account books, notebooks, order books, receipt books… (duty-free).
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.
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 |