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

10%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

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