Leatherette Memo Pad from Germany
A compact memo pad with a faux leather cover and ruled pages for quick notes. Classified under HTS 4820.10.40.00 as a memorandum pad, a similar article of paper or paperboard stationery.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Document the paperboard content exceeding any plastic cover to confirm chapter 48 applicability
• Avoid common pitfall of classifying as finished book covers (4820.90); specify as memo pad for 'other' subheading
• Obtain mill test certificates for paper composition if audited for fiber content