Section X · Paper and paperboard; articles of paper pulp, paper or paperboard

4820.40

Manifold business forms and interleaved carbon sets

How this code is built
48

Chapter

Paper and paperboard; articles of paper pulp, paper or paperboard

20

Heading

The product family within the chapter

40

Subheading

The specific good, identical worldwide

The first six digits are the same in every country that uses the Harmonized System. The United States adds two more for the tariff rate and, often, two more for statistics — which is why the rates below are listed against 8- and 10-digit numbers rather than against this code.

How the schedule reaches this code

  1. 48Paper and paperboard; articles of paper pulp, paper or paperboard
  2. 4820Registers, 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:
  3. Manifold business forms and interleaved carbon sets

Published US duty rates

Duty is set at the 8- or 10-digit line, not at this 6-digit subheading, so more than one rate can sit under this code.

  • 4820.40.00.00Manifold business forms and interleaved carbon setskg
    General
    Free
    Special (FTA)

    No preferential rate published.

    Column 2
    26.5%

    Countries without normal trade relations.

Schedule footnotes

  • See 9903.88.03.

A reference to Chapter 99 means an additional action — a Section 232 or 301 measure, an exclusion, or a quota — applies on top of the rate above.

This is the listed rate. Antidumping and countervailing duty orders, Chapter 99 actions and preference qualification all change what is actually collected, and classification is a judgement about your goods. Verify with your licensed customs broker before you file.

Other subheadings in heading 4820

Source: U.S. International Trade Commission (USITC) — 2026 HTS Revision 12, released 2026-07-21, published at hts.usitc.gov. A U.S. Government work in the public domain.