Memorandum Pad with Sticky Notes from Canada
A desk pad with 50 sheets of memo paper glued at top and attached sticky note block, all paper-based. Under HTS 4820.90.00.00 as memorandum pads, a named stationery article. Adhesive is minor, subsidiary to paper form.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Adhesive must not change chief value; test paper content >50%
• Sell as complete pad, not loose notes which exclude from 4820 per note
• Label end-use as office stationery to avoid bulk paper misclass