The tariff classification of a pet urn from Australia

NY F80433 December 17, 1999 CLA-2-83:RR:NC:N1:113 F80433 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Mr. Barry Shipley BDP International, Inc. 2811 Turnpike Industrial Park Middletown, PA 17057 RE: The tariff classification of a pet urn from Australia Dear Mr. Shipley: In your letter received in this office on December 6, 1999, on behalf of The Davis Whitehall Company, you requested a tariff classification ruling. The merchandise is The Everlasting Urn®. You state that urn will be used to contain the ashes of a pet, although the literature shows it also used for human ashes. The urn is a cylinder of stainless steel and comes in capacities of 200 and 45 cubic inches. As an option, it comes with a memorial plaque. The urn features a screw-on support spike. The spike and the urn are sunk 6 to 8 inches into the ground, but are removable for maintenance or relocation. The HTS heading you recommended is for containers commonly used for the commercial transport of goods. The applicable subheading for the urn will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be free. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division