Wide Ruled Kindergarten Exercise Book from Japan
A 60-sheet softcover exercise book with extra-wide ruling for young children learning handwriting, featuring colorful but subsidiary cover art. Includes margin lines for neatness. HTS 4820.20.00.00 applies as a basic exercise book for early education.
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
• Test for lead-free inks and safe paper; comply with CPSIA for school imports
• Label age-appropriateness; avoid character prints dominating function