4420.90.20.00 - Cigar and cigarette boxes 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 60% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4420.90.20.00, specifically designates cigar and cigarette boxes manufactured from wood. These are articles designed for the storage and preservation of tobacco products, often featuring a degree of craftsmanship or decorative finish beyond simple containment. The classification hinges on the material being wood and the primary function being that of a receptacle for cigars or cigarettes.
Within the broader classification of "Jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood," this subcategory carves out a specific niche. While siblings at this level might encompass other types of wooden boxes or cases for diverse purposes, 4420.90.20.00 is exclusively for those intended for tobacco. The distinction lies in the intended use, ensuring that general storage boxes of wood are not misclassified as specialized containers for tobacco.
As this is a leaf node, there are no further subdivisions. Therefore, the classification of an article under this code depends on a thorough assessment of its primary purpose. If the wooden article's main function is to hold cigars or cigarettes, and it is not primarily a decorative item with a secondary function of tobacco storage, it would fall within this classification. The material composition being predominantly wood is also a critical factor.