Economy Vinyl-Coated Looseleaf Binder from China
Budget 1.5-inch looseleaf binder with thin vinyl overlay on fiberboard covers and round rings for school use. Falls under HTS 4820.30.00.20 as the primary structure is paperboard, with vinyl as a protective coating. Lightweight design for student notebooks and homework organization.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document vinyl as coating (<20% weight) so paperboard remains principal material for Chapter 48
• Include origin certificates for fiber content if using recycled paperboard
• Separate from file folders in shipments to prevent averaging into 4820.40