College Ruled Filler Paper from Japan
Standard 8.5 x 11 inch (215.9 x 279.4 mm) loose sheets with college ruling (9/32 inch line spacing), 3-hole punched for ring binders. Classified under HTS 4811.90.90.35 due to precise sheet dimensions and ruled lines on surface-colored paper.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Include 3-hole punch specifications in documentation but note punches don't affect classification
• Test ruling ink for lightfastness to confirm 'surface-colored' status under chapter 48
• Declare basis weight accurately (typically 15-20 lb); heavier paper may require different tariff treatment