Plastic-Covered Paper Cigarette Case from Japan
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 — 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
• 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