4820.10.20.20 - Memorandum pads, letter pads and similar articles
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers memorandum pads, letter pads, and similar articles primarily designed for jotting down notes, messages, or correspondence. These items are typically bound or pad-formed from paper or paperboard. The key characteristic is their utility for informal writing and note-taking, distinguishing them from more structured bound publications like diaries or notebooks.
Within the broader category of "Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles," this specific classification (4820.10.20.20) is distinct from other subdivisions based on the item's primary function and format. For instance, it differs from "Diaries and address books" (4820.10.20.10) which are intended for recording dated events or contact information. It also differs from "Sewn composition books" and "Other note books" (4820.10.20.30 and 4820.10.20.40 respectively), which often have a more defined structure, ruling, or binding method and specific dimensional parameters, and are generally intended for more extensive writing or study.
As a leaf node within the HTS system, there are no further subcategories for 4820.10.20.20. Classification at this level relies on the clear identification of the item as a memorandum or letter pad based on its physical attributes and intended use for informal note-taking, differentiating it from the more specific types of bound books found in adjacent sibling categories.