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NY R02111

July 8, 2005

CLA-2-44:RR:NC:2:230 R02111


TARIFF NO.: 4421.90.9740

Mr. Suiliang Yu
Greenville Funeral Supply
123 Arlington Ave.
Greenville, SC 29601

RE: The tariff classification of a wood coffin from China

Dear Mr. Yu:

In your letter dated June 9, 2005 you requested a tariff classification ruling.

The ruling was requested on a wood burial coffin. A photograph and a description were submitted. The coffin is a container designed to hold a dead human body and measures approximately 84” x 28” x 29.” It is made of wood board (such as plywood) or solid wood. Some styles may additionally have a wood veneer surface. The interior of the coffin includes panel inserts made of cardboard and covered with fabric, a bed to lay the body on, and an interior set consisting of a pillow, overlay, front and back drop, mattress and sheet. The coffin and the interior bedding constitute a composite good, the essential character of which is imparted by the wood.

You suggested classification of the wood coffin in subheading 4415.10.3000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for packing boxes and cases with solid sides, lids and bottoms, of wood. You state that in essence the coffin is a packing box used to contain human remains.

However, although the coffin is a type of box, it is not a packing box. Packing boxes store and transport merchandise. Furthermore, the Explanatory Notes to the Harmonized Commodity Description and Coding System (EN), which provide a commentary on the scope of each heading in the Harmonized Tariff Schedule, list coffins as belonging to heading 4421.

The applicable subheading for the wooden coffin will be 4421.90.9740, HTSUSA, which provides for other articles of wood, other. The rate of duty will be 3.3 percent ad valorem.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.


Robert B. Swierupski

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