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NY J80644





February 3, 2003

CLA-2-48: RR: NC: 2:234 J80644

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600

Mr. David C. Lew
Eternity International
1386 N. Winchester Blvd
San Jose, California 95128-1131

RE: The tariff classification of paperboard coffins

Dear Mr. Lew:

In your letter dated January 23, 2003, you requested a tariff classification ruling. Illustrated printed literature was provided, which will be retained for reference.

The items in question are viewing cremation caskets, which in appearance and function are like traditional viewing caskets in all respects, except that they are made (structurally) of paperboard, rather than of the traditional material: wood.

The applicable subheading for the “Affordable Viewing Cremation Casket” as described, will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (non-enumerated) articles of coated paper or paperboard.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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