4820.20.00.00 - Exercise books
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
HTS Code 4820.20.00.00 specifically classifies "Exercise books." These are bound or unbound paper articles primarily designed for educational use, such as taking notes, completing assignments, or practicing writing. Typically, they consist of multiple sheets of paper, often ruled or blank, bound together in a manner suitable for sustained use by students.
This category is distinct from other items listed under HTS 4820 by its singular purpose. For instance, registers, account books, and notebooks (4820.10) are generally intended for more formal record-keeping or general note-taking, lacking the specific pedagogical focus of exercise books. Similarly, while binders and folders (4820.30) are used for organizing papers, they are not themselves consumable stationery items designed for writing on. Manifold forms, albums, and other "other" articles under 4820 each serve distinct functions not aligned with the primary educational utility of exercise books.
As this is a leaf node in the HTS structure, there are no further subdivisions. Classification within 4820.20.00.00 relies on identifying the product's principal use as an educational writing surface for students. This contrasts with other stationery items in Chapter 48, which may share paper as a component but differ significantly in their intended application and design.