4820.40.00.00 - Manifold business forms and interleaved carbon sets

HTS Code 4820.40.00.00 specifically classifies manifold business forms and interleaved carbon sets. These are distinct paper products designed for duplicating information across multiple copies simultaneously. Manifold business forms typically consist of multiple sheets of paper, often with pre-printed forms, designed to be filled out once, producing several copies. Interleaved carbon sets feature carbon paper or other chemical transfer paper placed between the original and copy sheets, enabling a direct imprint of the written or typed information onto subsequent sheets without the need for separate carbon paper.

This category differentiates itself from its sibling categories within HTS 4820. For instance, while 4820.10 covers a broad range of stationery items like notebooks and diaries, 4820.40.00.00 is specifically focused on forms designed for duplication. It is also distinct from 4820.30.00, which deals with binders, folders, and file covers used for organizing documents, rather than the creation of multiple copies of those documents. Similarly, it does not encompass the blank exercise books classified under 4820.20.00.00 or the sample/collection albums found in 4820.50.00.00.

As a leaf node, HTS Code 4820.40.00.00 does not have further subcategories. Therefore, the classification hinges on the presence of the key characteristics of manifold business forms and interleaved carbon sets, namely their construction for multi-copy duplication and the inclusion of interleaving materials like carbon paper. These items are primarily used in transactional environments for record-keeping and distribution of identical information to multiple parties.