The distinction generally turns on whether the printing is incidental to the paper product's function or is the primary commercial value of the article. A ruled notebook with minimal printing remains a converted paper product, while a diary with substantial pre-printed content may be classified as printed matter. This boundary is fact-specific, and importers with mixed-content products should seek a binding ruling or consult a licensed customs broker.

Stationery products sourced from China may be subject to Section 301 tariffs depending on the specific HTS classification of the item. The applicable list and rate tier vary by product type. Importers should verify the current Section 301 status of their specific HTS subheading before finalizing sourcing arrangements.