Elementary Math Textbook from Japan
A grade school mathematics textbook teaching arithmetic, geometry basics through examples, exercises, and word problems. Classified in HTS 4901.99.0010 as a textbook, subsidiary to children's picture books where images dominate.
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
• Label as 'textbook' with grade level; include table of contents proving text primacy
• Pitfall: picture-heavy books misclassified as 4903
• Check for set packaging