Wooden Cigarette Case from Mexico
A slim wooden case designed to hold 20 standard cigarettes, featuring a hinged lid and often engraved designs. It falls under HTS 4202.39.20.00 as a pocket-sized container of wood, wholly covered with paper for a polished finish, used for carrying cigarettes in pockets or handbags. The wooden construction with paper covering distinguishes it from leather or plastic alternatives.
Duty Rate — Mexico → United States
13.3%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Verify the wood is mainly covered with paper per HTS notes; provide material composition certificates to avoid reclassification
• Ensure no leather or plastic sheeting is used, as that shifts to other subheadings; include photos in entry documentation