Journal of Accountancy Monthly Issue

The Journal of Accountancy is a professional periodical published by the American Institute of CPAs, featuring articles on auditing standards, tax updates, and financial reporting. It falls under HTS 4902.90.20.40 as a business and professional journal, including single issues tied together for shipping. This classification applies to printed journals devoted primarily to professional content rather than advertising.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4911.99.80.00Same rate: 17.5%

If essentially devoted to advertising

Publications primarily for advertising, like trade catalogs, fall under heading 4911 per chapter note 5.

4901.99.00Same rate: 17.5%

If bound in non-paper covers

Journals bound otherwise than in paper are classified in heading 4901 according to chapter note 3.

4902.90Same rate: 17.5%

If not specifically business/professional

Other non-business journals, like general interest periodicals, go to the residual subheading.

Not sure which classification is right?

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Import Tips & Compliance

Verify the publication's primary content is professional articles, not advertising, to avoid reclassification to heading 4911

Include documentation proving it's a periodical with regular issuance dates and ISSN number for customs clearance

For single issues tied together, provide shipping manifests showing they are unbound for binding purposes to qualify

Related Products under HTS 4902.90.20.40

Harvard Business Review Single Issue

Harvard Business Review is a flagship professional journal offering in-depth articles on management, strategy, and leadership for business executives. Classified under HTS 4902.90.20.40 as a business and professional periodical, especially when single issues are tied for shipping. It qualifies due to its focus on professional business content.

American Medical Association Journal Issue

The JAMA (Journal of the American Medical Association) provides peer-reviewed articles on clinical medicine and health policy for professionals. It is imported under HTS 4902.90.20.40 as a professional periodical, including tied single issues for shipping convenience. This reflects its status as a non-newspaper journal for medical practitioners.

IEEE Spectrum Engineering Monthly

IEEE Spectrum is the professional journal of the Institute of Electrical and Electronics Engineers, covering technology trends and engineering innovations. It fits HTS 4902.90.20.40 for business and professional journals, particularly single issues bundled for shipment. Classification is based on its technical content for engineers.

Wall Street Journal Professional Edition Tied Issues

Special professional edition bundles of the Wall Street Journal, tied for shipping, focus on business analysis and finance for executives. Under HTS 4902.90.20.40 as other business journals including tied singles. Though daily, professional bundles qualify distinctly from newspapers.

Forbes Business Professional Quarterly

Forbes professional quarterly edition delivers in-depth business case studies and executive interviews. Classified in HTS 4902.90.20.40 for business journals, suitable for single tied issues. Its emphasis on professional insights over general readership supports this heading.

Legal Times Professional Law Journal

Legal Times offers analysis on litigation, regulations, and law firm management for attorneys. HTS 4902.90.20.40 covers this as a professional legal periodical, including tied shipping issues. Content geared toward legal professionals distinguishes it.