4902.90.20.40/Journal of Accountancy Monthly Issue/Japan

Journal of Accountancy Monthly Issue from Japan

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.

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

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• 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