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%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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