Decorative Box Matches from China
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 — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
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