Memorandum Pad with Sticky Notes from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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