Decorative Box Matches from Canada
Lithographed paperboard boxes containing 55 safety matches with artistic designs. HTS 3605.00.00.60 applies to these packaged consumer matches, other than pyrotechnic. Packaging integral but secondary to match classification.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Value packaging separately if exceeding 20% of total for proper duty assessment
• Obtain CPSC approval for decorative inks used on child-contact surfaces
• Use rigid boxes to prevent breakage during ocean freight