Blotting Pad Desk Set from Japan
A leatherette-covered blotting pad with absorbent paper sheet for ink drying on desks. Classified HTS 4820.90.00.00 as blotting pads, named stationery of paper or paperboard. Cover subsidiary to blotting function.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Confirm absorbent paper layer; mere coasters misclassify
• Document as stationery, not household goods
• Sets with non-paper items require separate entries