Plastic-Covered Paper Cigarette Case from China
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.
Duty Rate — China → United States
42.8%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 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(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• 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