Leather-Look Looseleaf Binder from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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