4820.10.40.00 - Other
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 category, HTS 4820.10.40.00, encompasses "Other" articles within the broader classification of registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries, and similar items, all made of paper or paperboard. While the preceding sibling category (4820.10.20) specifically lists diaries, notebooks, and address books that are bound, along with memorandum and letter pads, this residual category is intended for those items that do not fit neatly into the more precisely defined subheadings within the 4820.10 range. It serves as a catch-all for products exhibiting the characteristics of stationery notebooks and pads but lacking the specific attributes or binding types mentioned elsewhere.
The defining characteristic of items within 4820.10.40.00 is their inclusion in the general scope of stationery intended for writing or recording information, but their specific format or purpose prevents their classification under more detailed sibling descriptions. For instance, this category might include items like blank journals that are not explicitly "address books" or "diaries," or specialized order forms that are not part of a "manifold business form" set, provided they are individual sheets or pads for recording information. The key is that they are paper-based articles for personal or business record-keeping and lack the specific format or binding described in other subheadings.
As this node is a leaf node within the HTS, there are no further subcategories to introduce. Classification at this level requires careful consideration of whether an item is sufficiently distinct from those enumerated in preceding, more specific headings within Chapter 4820. The "Other" designation underscores the need for a thorough understanding of the parent category's scope to correctly determine if an item falls outside of more precise classifications and thus belongs here.