Heading 4820

Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (looseleaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers (including cover boards and book jackets) of paper or paperboard

12 declarable lines

Heading 4820 covers paper or paperboard stationery such as bound notebooks, diaries, pads, binders, folders, exercise books, business forms, and albums. It is split first by article type: registers and notebooks, exercise books, binders and folders, manifold forms, albums, and other articles. The listed lines carry a general (MFN) rate of Free.

Products in this heading

Bound diaries and address books
Sewn composition books
Memorandum pads and letter pads
Looseleaf binders
File folders and file covers
Exercise books
Sample or collection albums
Manifold business forms and interleaved carbon sets

How to choose the right subheading

Confirm the item is paper or paperboard stationery of this heading, not an envelope, label, box, or sanitary paper article.
For notebooks, diaries, and pads, check the article type, whether it is bound, and for certain notebooks the dimensions.
For binders and folders, check whether it is a looseleaf binder or another binder, folder, or file cover.
For carbon or business forms, check whether it is a manifold business form or an interleaved carbon set.
For albums, check whether it is for samples or collections; use the residual other line for stationery not named earlier.

Often confused with

Paper envelopes
Envelopes of paper or paperboard are named in heading 4817.
Heading 4817
Paper or paperboard labels
Labels of all kinds are classified in heading 4821.
Heading 4821
Paperboard cartons and shipping boxes
Cartons, boxes, and cases of paperboard are heading 4819.
Heading 4819
Paper napkins and toilet paper
Household and sanitary paper articles are heading 4818.
Heading 4818

Frequently asked questions

What is the HTS code for a bound diary or address book?

Bound diaries and address books are classified under 4820.10.20.10; the general (MFN) duty rate is Free.

What is the duty on sewn composition books?

Sewn composition books with a small side of 152.4-381 mm and a large side of 222.5-381 mm are classified under 4820.10.20.30; the general (MFN) duty rate is Free.

How do I classify looseleaf binders and other file folders?

Looseleaf binders go under 4820.30.00.20, while other binders, folders, and file covers go under 4820.30.00.40; both carry a general (MFN) duty rate of Free.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.