Analysis
HTS 4420.90.20 covers cigar and cigarette boxes under heading 4420 (wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar…).
Neighbouring lines carry rates from duty-free to 4.3%, so the exact line matters. The widest gap is with 4420.90.45 (not lined with textile fabrics), at 4.3%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.3 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 60% instead of nothing, so origin decides between free entry and a 60% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 61% of the 257 tariff lines in chapter 44. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 4420.90.45 (not lined with textile fabrics, 4.3%), 4420.90.65 (lined with textile fabrics, duty-free) and 4420.90.80 (other: other, 3.2%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 4420.90.45 | Not lined with textile fabrics | 4.3% |
| 4420.90.65 | Lined with textile fabrics | Free |
| 4420.90.80 | Other: other | 3.2% |