Plastic-Covered Paper Cigarette Case from Mexico
A plastic-covered paper cigarette case, a slim case designed to hold a pack of cigarettes, primarily made of paper but wholly covered with plastic sheeting for durability and water resistance. It is a pocket-sized container of a kind normally carried in the pocket, made of paper covered with plastics. This product falls under tariff item 4202.39.00 as 'Other' such containers.
Duty Rate — Mexico → Canada
9.5%
Import Tips
• Verify the cigarette case is not considered a simple plastic container; the paper must provide the essential character
• Ensure it is classified as a pocket article, not a tobacco product
• Keep documentation of the material composition for CBSA verification