Recipe Card Sheet from Japan
Single folded card with printed gourmet recipe, ingredients, and instructions for home use. Qualifies under HTS 4901.10.00 as printed single sheets with text, not children's picture books or advertising leaflets. Pictures are subsidiary to text.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Text must be principal; image-heavy cards risk 4911 shift
• For food brand tie-ins, prove not 'essentially advertising'
• Declare quantity per package to calculate duties accurately