Leather-Look Looseleaf Binder from China
A 1-inch capacity looseleaf binder with paperboard covers coated to resemble leather, featuring metal rings for holding punched paper sheets. Classified under HTS 4820.90.00.00 as a binder (looseleaf or other), a key item in the heading for stationery articles of paper or paperboard. The coating is subsidiary to the paperboard structure.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document paperboard as the primary material; heavy coatings may trigger reclassification if not subsidiary
• Provide lab tests confirming paperboard weight exceeds 50% of total for accurate heading 4820 classification
• Avoid selling as sets with non-paper items to prevent splitting into multiple headings