Interleaved Carbon Receipt Books from Germany
Bound receipt books with interleaved carbon paper sheets for duplicate copies in transactions. Classified in HTS 4820.40 as interleaved carbon sets, distinct from single-sheet pads due to the integrated carbon layer for copying.
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
• Confirm presence of actual carbon interleaving; carbonless equivalents may classify differently if not manifold
• Label shipments clearly as 'interleaved carbon sets' with sheet counts to prevent misclassification as simple notebooks
• Ensure no perforation issues leading to loose sheets, excluded from heading 4820 per chapter notes