3605.00.00.30 - Matches with natural wood stems
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 20¢/gross of immediate containers |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS subheading specifically covers matches where the primary combustible material used for the match head is affixed to a stem made of natural wood. This classification distinguishes these wooden-stemmed matches from other types of matches that might utilize different stem materials, such as paper or cardboard. The emphasis here is on the physical composition of the matchstick itself, specifically identifying the use of natural wood as the supporting element for the pyrotechnic composition.
Within Chapter 36, which deals with explosives and pyrotechnic articles, heading 3605 pertains to "Matches, other than pyrotechnic articles of heading 3604." This subheading further refines the classification by isolating those matches that are distinctively constructed with natural wood stems. The distinction from the sibling category, "3605.00.00.60 Other," lies in the exclusive focus on matches with natural wood components, whereas the "Other" category would encompass matches with alternative stem materials or other types of combustible preparations not explicitly defined elsewhere.
As this subheading is a leaf node in the HTS structure, there are no further subdivisions. Therefore, the classification hinges on accurately identifying matches manufactured with natural wood stems. Practical classification will involve verifying the material composition of the matchstick, confirming it is derived from wood, and differentiating it from any matches that might employ composite materials, paper, or other non-wood based stems.