3605.00.00.60 - Other 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 20¢/gross of immediate containers |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 3605.00.00.60, specifically addresses "Other" matches that do not fall under the preceding subcategory. Its scope encompasses all types of matches, excluding those with natural wood stems. This includes, but is not limited to, matches with stems made of materials such as paper, cardboard, or wax-coated materials. The defining characteristic for inclusion here is the absence of a natural wood stem, regardless of the chemical composition of the ignitable head.
This category is distinguished from its sibling, 3605.00.00.30, which exclusively covers matches manufactured with natural wood stems. Therefore, importers and exporters must carefully examine the stem material of their matches to ensure correct classification. Matches with paper or cardboard stems, for instance, would be classified under 3605.00.00.60, whereas those with wooden stems would fall under 3605.00.00.30.
As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level is definitive and relies solely on differentiating the stem material from that specified in the preceding sibling category. This ensures that all forms of matches, excluding pyrotechnic articles of heading 3604 and those with natural wood stems, are appropriately accounted for within the tariff schedule.