Decorative Box Matches from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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