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
Rate breakdown
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