Leather-Look Looseleaf Binder from Mexico
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 — 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
• 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