Interleaved Carbonless Receipt Book from Japan
A duplicate receipt book with interleaved carbonless paper sheets bound at the top, used for business transactions. Classified in HTS 4820.90.00.00 as manifold business forms or interleaved carbon sets, explicitly covered. Paper-based with chemical coating for duplication.
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
• Declare as 'carbonless' not carbon paper to fit interleaved sets; true carbon paper may differ
• Provide sheet count and binding details to confirm not loose perforated sheets