Wide Ruled Notebook Paper Sheets from Japan
Loose-leaf paper sheets in 8.5 x 11 inch size (215.9 x 279.4 mm), featuring wide blue ruling lines spaced 11/32 inch apart for elementary school use. These sheets fall under HTS 4811.90.90.35 as they are paper in rectangular sheets with dimensions between 152.4-360 mm width and 225.25-360 mm length, specifically lined or ruled for writing.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify exact sheet dimensions (width 152.4-360 mm, length 225.25-360 mm) with caliper measurements to avoid reclassification
• Provide lab certification confirming paper basis weight and ruling permanence if surface-colored lines are used
• Avoid bundling with binders or covers, as sets may shift to HTS 4820; import as loose sheets only