Interleaved Carbon Receipt Books from Japan
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 — 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
• 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