4820.10.20.60 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 25% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4820.10.20.60, encompasses "Other" articles within the broader group of registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries, and similar items. It serves as a residual classification for bound notebooks and memorandum pads that do not fit into the more specifically defined subcategories at this level. The key characteristic is that these are paper or paperboard articles primarily used for writing, recording information, or stationery purposes, and they are bound.
To differentiate this "Other" category from its siblings, consider the explicit exclusions of other subcategories. For instance, it does not cover diaries and address books (4820.10.20.10), nor specific types of memorandum pads, letter pads, and similar articles (4820.10.20.20). Furthermore, it is distinct from sewn composition books or other notebooks that fall within the specified dimensional ranges of 4820.10.20.30 and 4820.10.20.40, respectively. This category is intended for bound writing materials that do not meet the specific criteria of those more narrowly defined classifications.
As this is a leaf node in the HTS classification, there are no further subcategories under 4820.10.20.60. Therefore, classification within this code relies on the precise interpretation of "other" in relation to the preceding sibling categories, ensuring that the article is indeed a bound paper product intended for writing or stationery, and does not precisely match the detailed descriptions of any other subheading.