Plastic-Covered Paper Cigarette Case

A slim cigarette case designed to hold a pack of cigarettes, primarily made of paper but wholly covered with plastic sheeting for durability and water resistance. It falls under HTS 4202.39.10.00 as a pocket-sized container of material covered with paper and plastics, not designed for prolonged heavy use but suitable for everyday carry.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China5.3%+35.0%40.3%
🇲🇽Mexico5.3%+10.0%15.3%
🇨🇦Canada5.3%+10.0%15.3%
🇩🇪Germany5.3%+10.0%15.3%
🇯🇵Japan5.3%+10.0%15.3%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

4202.32.10Lower: 39.6% vs 40.3%

If primarily textile material with plastic covering

Textile-based pocket cases fall under the textile materials subheading rather than paper-covered plastics.

3926.90.99Lower: 22.8% vs 40.3%

If made solely of plastic sheeting without paper base

Pure plastic articles not resembling travel containers classify in Chapter 39 as other plastic products.

4819.50Lower: 10% vs 40.3%

If for bulk packaging without plastic covering

Paperboard cases without the specified plastic/paper covering go to Chapter 48 packing containers.

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Import Tips & Compliance

Verify the plastic covering constitutes the outer surface and document material composition to avoid reclassification as paperboard goods

Ensure labeling complies with consumer product safety standards for small items carried in pockets