Leather-Bound National Geographic Magazine Collection from Canada
A set of National Geographic magazines bound in leather covers, comprising multiple issues under a single binding as per Chapter Note 3 to Chapter 49. This qualifies under HTS 4901.99.0020 because it is a bound journal or periodical not essentially devoted to advertising. The durable binding distinguishes it from standard paper-bound editions.
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
• Verify binding material complies with Chapter Note 3; leather-bound editions must be documented as periodicals, not books
• Provide publisher invoices showing multi-issue set under single cover to avoid reclassification to 4901.99.0090
• Declare total weight accurately as binding adds heft, impacting duty calculations