Recipe Instruction Card Set from Japan
Individual 1-4 page cards with cooking recipes and ingredients, sold separately not as book. Under HTS 4901.99.00.91 for printed matter like leaflets with ≤4 pages each. Each card stands alone without binding.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Classify per card if sold individually; avoid bundling over 4 pages
• Pitfall: bound collections become 4901.99 other