Interleaved Carbon Receipt Books from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, as provided for in U.S. note 52 to this subchapter
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